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"V 


THE  LIBRARY 

OF 

THE  UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


•r-E-x 


6 


OOMPAKISON 


CUSTOMS  LAW  OF  1883 


WITH   THE 


NEW  LAW  OF  1890, 

"WITH    IlSriDBX, 


TO   WHICH    IS   ArPENDED 


THE  ADMINISTRATIVE  CUSTOMS  LAAV  OF  1890 


Prepared  under  the  direction  ol'  llic  Committee  on  Finance,  United  States  Senate, 
in  accordance  irith  Senate  Uesolutiou  of  December  5,  Ib'JO, 


WASHINGTON: 

GOVERNMENT    PRINTING   OFFICE. 

1890. 


II     v/ 


INDEX  TO  SCHEDULES. 


Page. 

A — Cbemicals,  oils,  and  paiiit.s 27 

B — P^arths,  Eartbemvare,  and  GIas.swaie 33 

C — Metals  aud  maunfactures  of 37 

D— Wood 50 

E— Sugars b2 

F — Tobacco 54 

G — Agricultaral  products 54 

H — Wiues  and  spirits 61 

I— Cotton 63 

J— Flax,  jute,  and  benip 66 

K — Wool  and  Avoolens 69 

L— Silk 76 

M— Paper 76 

N — Sundries 77 

Free  list 83 

Reciprocity 97 

Internal  Revenue 105 

3 


567195 


1  N  D  E  X* 


A. 

Paragraph. 
Abortion — articles,     (Irii^s,     mtdi- 
ciucs  to  cause.     Stc.s.  10,  11,  1'2. 

Absinthe 3:?"2 

Academies,  articles  for 69'.^ 

Acetate  of  lead — 

brown 62 

white G2 

Acid — 

acetic 1 

boracic 2 

chromic 3 

citric 4 

pyroligneous 1 

sulphnric 5,728 

tannic 6 

tartaric 7 

Acids 473 

Aconite 474 

Acorns 321,47;^ 

Adhesive  felt 569 

Administrative  customs  bill  (see  ap- 
pendix). 
Advertisements,  obscene.    Sees.  11, 
12,  13. 

Agates 476 

Agate  buttons 429 

Agricultural  seeds 286 

Alabaster — 

manufactures  of 459 

statuary 677 

Albata 188 

Albumen 477 

Albumeuized  papers 419 

Albums 420 

Alcohol,  amylic 42 

Alcoholic — 

compounds 8 

perfumery 8 

preparations 75 

Ale 337 

ginger 340 

Alizarine,   yellow,   orange,    green, 

blue,  brown,  black 478 

assistant 36 

Alkaline  silicate 84 

Alkalies 76 

Alkaloids 76 

Almond  oil 661 

Almonds 306 

Alum 9 

in  crystals  or  ground 9 

patent 9 

substitute 9 

Alumina 9 

sulphate  of 9 


Paragraph. 

Alnminium 18(; 

AhiininouH  cake 9 

Amber 479 

manufactures 459 

oil 661 

Ambergris 480 

oil 661 

Amorican — 

artists,  productions  of 757 

fisheries,  products  of 571 

vessels,  repair  of.     Sec.  9. 
Ammonia — 

carbonate 10 

muriate  of 10 

sulphate  of 10 

Amylic  alchol 42 

Anatomical  preparations 707 

Anchors 153 

Anchovies 291 

Angora  goat  skins 605 

Andirons   161 

Aniline — 

arseniate  of 490 

oil 661 

salts 481 

Animal  carbon 511 

Animals 247-251 

for  breeding 482 

for  exhibition 48"{ 

for  racing 483 

zoological  collections 483 

integuments  of 507 

of  immigrants 483 

Anise  oil 6t'l 

Anise-seed  oil 6t)1 

Annatto 484 

Anthoss  oil 661 

Anthracite  coal 536 

Antimony 187 

ore 485 

regulns  of 485 

sulphide  of 485 

Antiquities,  collections  of 524 

Anvils 155 

Apatite 486 

Apparatus — 

life-saving 633 

philosophical 677 

Apparel — 

children's 397 

wearing 752 

Apples 297,298 

Appraisement    of    value.      Sec.    5 
(similitude). 

Argal 487 

Argentine.... 188 

5 


Paragraph. 

Argol 4d7 

Aromatic  seeds 24 

Arrack 332 

Arrowroot 488 

Arseuiate  of  aniline 490 

Arsenic 489 

sulphide  of 489 

Art  squares 408 

educational  stops 491 

Art,  works  of 405,757-759 

Articles — 

domestic  growth 493 

domestic  manufacture 493 

domestic  production 493 

domestic  reimported.     Sec.  22. 
unenumerated.     Sec.  4. 

need  in  dyeing 24,26,492 

tanning 26,492 

Artificial  mineral  waters 341 

Artists'  colors 61 

water  color  paints 61 

Asbestos 459,  494 

Ashes — 

beet  root 495 

lye  of  wood 495 

wood 495 

Asphaltum 496 

Aspic  oil 661 

Assafoetida 497 

Asses'  skins 605 

Aubussou  carpets 399 

Axles — 

bars 154 

blanks 154 

iron  or  steel 154 

parts  of 154 

ibrgiugs 154 

Axniinster  cari)ets 399 

Azaleas 606 

B. 

Bacon 310 

Bagatelle  balls 435 

Bagging 306 

Bags 365 

domestic 493 

Balls- 
bagatelle  435 

billiard 435 

chess 435 

Balm  of  Gilead 498 

Balsams 24,  400 

Baml)oo  reeds 750 

utmianufactured 750 

Band-iron 140 

liar-iron 135 

Bark,  cinchona '.. .  499 

Barks 24,560 

extract  of  used  in  tanning 26 

used  in  manul'acture  of  quinia  499 

Barley 252 

malt 253 

pearled,  patent,  or  hulled 254 

Barrels.. 493 

domestic 493 

Bars,   iron    and   steel,  for  vessels. 

Sec.  8. 
Baryta — 

carbonate  of 500 

lulphate  of 50 


Paragraph. 

Barytes ......^<. 49 

Bass  wood  lu  uiber 218 

Bauxite 501 

Bay-rum 334 

Bay-water 334 

Beads,  glasn 445 

Beans 24, 270, 27 1 ,  560 

tonka 739 

tonqua 739 

touquin 739 

Bed- 
downs  567 

feathers 567 

Bedsides 408 

Beef 311 

Beer 337 

coloring 22 

ginger 340 

Beeswax 502 

Beet-root  ashes 495 

Bell  metal 503 

Bells,  broken 503 

Beltings 398,412 

Bene  oil 661 

Bergamotoil 661 

Berlin  blue 50 

Berries   24,560 

Bichromate  of  potash 69 

Bichromate  of  soda 82 

Billiard  balls 435 

Binding-twine 362 

Bindings 398,412 

Birds 504,505 

dressed  and  finished 443 

stulied  and  skins 504 

Bismuth 500 

Bisque  ware 100 

Bitters 332 

spirituous 332 

Bitumen 496 

Black- 
bone 52 

salts 685 

Blacking 11 

Blacksmiths'  hammers  and  sledges — 

iron 150 

steel 156 

Bladders 507 

fish 507 

manufact ures  of 459 

Blanc  fixe 51 

Blankets 393 

Bleaching  powder 635 

Blood- 
dragon's  559 

dried 508 

Blooms 146 

Blown  glass 108,109 

Blues 50 

Blue  clay 535 

Blue  wash 58 

Blue,  ultramarine 55 

Boards,  sawed 218, 220 

Boats,  life 633 

Bookings 406 

Boiler — 

iron 133 

tubes,  lines,  or  stays 157 

Bologna,  sausages 509 

Bolt  blanks ,  158 


paragraph. 

Bolting  clotha 510 

Bolts- 
handle  755 

heading 755 

iron  and  Hteel,  for  vessels.    Sec. 
8. 

Bhingle 755 

stave ^  —  755 

Bolts  and  bolt  blanks — 

iron 158 

steel 158 

Bond,  internal-ri'vcniio   niannfact- 

urer's.     Sec.  10. 
Bonded   warehouse,    inanufactnrea 
of  goods  in.     Sec.  24. 
withdrawals  from.     Sec.  54. 
Bone — 

ash 511 

black 52 

char 13 

dust 511 

rnannfactures  of 435,  460 

Bones 511 

Bonnets,  materials  for 518 

Book-binders'  skins 456 

Books 423, 512, 513, 515, 516 

obscene.     Sec.  11,  12, 13. 

professional 686 

Boots 456 

Boracic  acid 2 

Borate  of  lime  and  soda 14 

Borax — 

crude 14 

refined 14 

Bort 557 

Botanical  and  mincralogical  speci- 
mens   712 

Bottles,  glass 103,104,336 

Box- 

chronometers 210 

wood  756 

Bract^s 412 

wool 398 

Braids 518 

cotton 354 

for  hats,  bonnets,  and  hoods  ..  518 

silk 412 

wool 399 

Branding    and     labeling     foreign 

manufactures.     Sec.  6. 

Brandy  and  other  spirituousliquors.  329 

coloring  for 22 

Brass 189 

Brazil- 
nuts  583 

paste 517 

pebbles 519 

Breadstnffs 252-265 

•Breccia 520 

Brick 93,94 

fire 93 

Brimstone 727 

Bristles 426 

Britannia  metal 676 

British  gum 324 

Bromine 521 

Bronze — 

casta 677 

metal 190 


Paragraph. 
Bron  7.t> — Continued. 

powder 190 

Broom-corn 272 

Brooms 427 

Brushes 427 

Brussels  carpets 401,403 

Buds 24,560 

Bulbous  roots 24 .  fjOO,  699 

Bulbs 24,500,699 

Bullion 190 

gold 522 

silver 022 

Bunting 395 

Burgundy  pitch 523 

Burlaps 364 

Burnt  starch 324 

Burr — 

stone 126,723 

stones 126,723 

Butter 266 

substitutes  for 266 

Button  forms 428 

Buttons 398,429 

barrel 398 

bone 430 

cloth  for 428 

horn 430 

ivory 430 

pearl 429 

shell 429 

shoe 431 

veg.  ivory 430 

Butyric  ether 25 


C. 


Cabbages 273 

Cabinet  woods 756 

Cabinets — 

of  coins 524 

furniture 230 

of  medals 524 

Cables,  tarred 362 

Cacao — 

crude 542 

fiber 542 

leaves .542 

shells 542 

Cadmium 525 

Cajeput  oil 661 

Calamine 526 

Calfskins 456 

Calomel 75 

Camphor 1.5,  .')27 

Candy,  sugar 238 

Canes,  walking-sticks 33,756 

Cans,  tin 296 

Caps,  percussion 442 

Carbon,  animal.... 511 

Carbonate — 

of  ammonia 10 

of  baryta  500 

of  magnesia 34 

of  potash,  crude  or  fused 685 

of  strontia 725 

Carboys — 

domestie 493 

103 


8 


Paragraph. 
Card- 
boards    420 

clothiug 159 

Cards,  play  iug 424 

Carpets :599-4U8 

Caraway  oil 661 

Casks 228 

domestic 493 

Cast-iroQ  articles IGO,  KH,  162, 1  (53 

Castor  or  ca.storeniu 52H 

beans 284 

oil 37 

seed 284 

Casts- 
alabaster 677 

bronze 677 

iiuiuoral.     Sees.  11, 12,  13. 

marble 677 

obscene.     Sees.  11, 12, 13. 

plaster  of  Paris 677 

Cassada 730 

Cassava 730 

Cassia 713 

buds 713 

oil 661 

vera ...  713 

Cassiterite 209 

Catgut 529 

manufactures  of 459 

Cattle,  neat.     Sees.  20,21. 
hides  of.     Sees.  20,21. 
Caustic — 

potasb 70 

soda 81 

Cayenne  pepper 326 

Cedar  wood 756 

Cedrat  oil 661 

Cement 95 

copper 193 

Cerium 530 

Chain  or  cliai  as 164 

Chair-cane 229 

Chalk 16,531 

preparations  of,  all 16 

prepared 16 

precipitated 16 

French 16 

red 16 

Chamois  skins 453 

Chamomile  oil 661 

Champagne 335 

Charcoal 532 

Cliarms 100 

Charts 423,512 

Cheese 267 

Chemical — 

apparatus 682 

ct>iiii)ouuds 76 

glassware 107 

salts 76 

vessels  and  parts  of 682 

wood  V)ulp 415 

Chenille  carpets 399 

cotton 351 

Chenille  goods 351 

Cheroots 246 

Cherryjuice 339 

Chess — 

balls 435 


Paragraph. 
Chess — Continued. 

lueu 435 

Chicory  root 317,533 

Children's  hats 451 

Chimneys  glass 108 

China — 

clay 98 

ware 99-101 

Chinese  blue 50 

Chip  braids,  plaits,  and  laces 518 

Chip,  manufactures  of 460 

Chlorate — 

of  ])(>tash 685 

of  soda 7i9 

Chloride  of  lime 635 

Chloroform 17 

Chocolate 318 

confectionery 239 

Chroniate — 

of  iron 132 

of  potash 69 

Chrome  colors 53 

Chromic — 

acid 3 

ore 132 

Chronometers,  box  or  ship's 210 

Cider 274 

Cigarettes 246 

Cigars 246 

Cinchona  bark 499 

Cinnamon 714 

chips 714 

oil 661 

Circulars,  obscene.     Sees,  11, 12, 13. 

Citrate  of  lime 634 

Citric  acid 4 

Citronella  oil 661 

Civet 534 

oil 661 

Clapboards 221 ,  222 

Clay,  china  or  earth 98 

Clay  pipes 468 

Clays 5:J5 

Clitf-stone 723 

Clippings,  brass  and  copper 189, 192 

Cloaksof  wool 397 

Cloth- 
bolting  510 

brown  and  bleached  linen 371 

cotton 34.5-349 

crinoline 448 

hair 448,449 

mohair , 428 

woolen 392 

Clothing- 
card  159 

ready-made 349,  396,  413 

rubber 349,413  ^ 

Clove  stems 715 

Cloves 715 

Coal- 
anthracite  536 

bituminous  432 

culm  or  slack 432 

8  U>re8 537 

Coal-tar — 

colors 18 

crude 538 

dyes 18 


Paragraph. 
Coal-tar— Continued. 

pitch 731 

prei)aratioii8  of 18, 19 

products  of 7:U 

Coat  liuiuf^s  of  wool 394,  395 

Cobalt 20,539 

ore,  of 539 

oxide  of 20 

Cocculu8  iudicus 540 

Cochineal 541 

Cocoa 319 

biittor  or  bntterino 320 

crude 542 

fiber 542 

leaves 542 

shells 542 

Cocoa  fiber  matting 464 

Cocoanut  oil bCl 

Cocoanuts  582 

Codliver  oil 38 

Coffee 543 

substitutes  for 321 

Coorged  ingots 146 

Coins 544 

cabinets  of 524 

Coir 545 

yarn 545 

Coke 433 

Collars  and  cntVs 372 

Collections  of  antiquities 524 

Collodion 21 

Coloring  for  brandy 22 

Colors 16,57-61 

coal-tar 18 

Comfits 303 

Composition — 

metal  for  vessels 192, 546 

sheathing  or  j'ellow  metal 204 

Compounds,  alcoholic 8,74 

Common  window-glass 112 

Confectionery 238,239 

Congressional  Library,  books  for__      514 
Copper — 

articles  of 191-195 

bars 191-195 

black  or  coarse 191-195 

bottoms 191-195 

braziers' 191-195 

cement 191-195 

clippings 191-195 

coins 544 

composition  metal 192 

for  vessels.     Sees.  7,  8. 

Ingots 191-195 

manufactures  of 191-195 

medals 648 

old 546 

ore 191-195 

pigs 191-195 

pipes 191-195 

plates 191-195 

regulus,  of 1 91-195 

rods 191-195 

sheets 191-195 

subacetate  of 749 

sulphate 12 

Copperas 23 

Coppying  paper 419 

Coral 459,547 


Parai^aph. 

Cordage ;{(;ti 

Conliuls ;{:52 

Cords  and  tassels  of  wdoI 398 

cotton ;{53 

and  tassels  of  silk 412 

Corduroys,  cotton IJ^O 

Cork- 
bark  4M 

carpets  369 

wood 548 

manufactures  of 434 

Corn    256 

meal t 2.57 

Corticene 369 

Cosuu^tics 77 

Cotton 549 

bagging 365 

boot-lacings 354 

braces 3.54 

braids 354 

carpeting 407 

chenille  and  chenille  goods  ...349,351 

cloth 344-348 

clothing,  ready-made 349 

collars  and  culls 372 

cords 353 

corduroy   350 

corset- lacings 353 

damask 355 

drawers 352, 353 

embroideries 373 

galloons ;}54 

gimps 3.54 

goods,  knit 351,  3.52 

goring 354 

hemmed  handkerchiefs 349 

hem-stitched  handkerchiefs...       ;?73 

hose  and  half-hose 351,  '.i52 

insertings 373 

knit- goods 351,  352 

lace  window-curtains 373 

laces 373 

manufactures  of 342-354 

neckties 349 

pile  fabrics 350 

plushes 350 

seed  oil 39 

shirts 351 

stockings 351,  352 

suspenders 353 

table-covers  of  chenille 351 

thread 342,  343 

ties,  iron 140 

trimmings 373 

velvet 350 

velveteens    350 

warps 342 

warp  yarn 342 

waste 549 

wearing  apparel :i49,  372 

webbing 354 

wire 148 

yarn 342 

Covers 409 

Corrugated  iron 142 

Cream-nuts 584 

Cream  of  ta rtar 90 

Crinoline  cloth 448 

wire 148 


10 


taragrnph. 

Crockery  ware 100^  101 

Croton  oil 40 

Crowbars — 

iron 156 

steel 150 

Crown  glass ll'-i 

Crncibles 99 

Crucible  clay 535 

Crude  mineral  substances 202 

Cryolite 550 

Cubic  nitrate 709 

Cudbear 551 

Culm,  coal 432 

Curling  stones 552 

Currants,  Zante  or  other 578 

Curry 553 

powder 553 

Curtains,  cotton  lace  window 373 

chenille 351 

Cutch 554 

Cutlery 165 

Cuttle-fish  bone 555 

Cvauite 625 


D. 

Dairy  products 266,  269 

Damage  on  iron  and  steel,  none  al- 
lowed    149 

Damask  cotton 355 

Dandelion  root 136,  321 

Dates 579 

Decorated  glassware 105, 106 

Degras 316 

Demijohns,  glass 103 

Dextrine 324 

Diamond  dust 557 

Diamonds 557 

Dice 435 

Discriminating  duty.     Sec.  17. 

Distilled  spirits 331 

Distilled  oils 76 

Divi-divl 558 

Dolls 436 

Dolmans,  of  wool 397 

Domestic — 

articles  returned 493 

bags 493 

barrels 493 

carboys '. ...  493 

casks ■....  493 

manufactu  i  es 493 

products 493 

vessels 493 

Downs,   bed .%7 

Dragon's  blood 559 

Drawing-i)aper 422 

Drawings 758 

Draughts 435 

Dress-goods — 

trimmings 398 

worsted 394,395 

wool 394,395 

Dross  Irom  bnrnt  pj  ri  tes 133 

Druggets 406 

Drawback,  provision  for 493 

on  tin-plate 326 

on  imported  materials.  Sec.  25. 


Parajiraph. 
Drngs  such  as  barks,  beans,  berries, 

etc 24,560 

to  prevent  conception.  Sees.  11, 
12, 13. 

Dutch  metal 190 

Dutch  wool  carpets 405 

cli))pings 189 

Duty,  discriminating.     Sec.  17. 

Dyeing,  articles  used  in 492 

Dyes,  coal- tar 18 

Dye-woods,  extracts  and  decoctions  26 

Dyeing,  articles  in  a  crude  state  .•.  492 

E. 

Earthenware 99-101 

Earths  or  clays 98 

Ebony- wood 756 

Edgings 373 

Efi'ects — 

household 686 

personal 7.52 

Eggs 275 

bird's,  lish's,  auf^  insect's 561 

silk-worms' 706 

Egg  yolks 276 

Embroideries 373 

cotton 373 

flax ' 373 

linen 373 

silk 413 

wool 398 

Emery — 

grains 437 

ground 437 

m.anufactured 437 

ore 562 

pulverized 437 

refined 437 

Enameled  iron  ware. 171,172 

Engravers'  diamonds 557 

Engravings 423,511 

Envelopes,  paper 421 

Epaulets 196 

Epsom  salts 34 

Ergot 583 

Essences 25 

fruit 25 

Essential  oils 76 

Etchings 423 

Ether 25 

fruit 25 

nitrous,  spirits  of 25 

sulphuric 25 

Excrescences 24,560 

Exhibition — 

articles  for ^ 

paintings  for | 

photographic  i)ictures  ,^  Sees . 758,  759 

for I 

statuary  for J 

Explosive  substances 438-442 

Expressed  oils 76 

Extract — 

of  annato 484 

of  hemlock    and    other    barks 

used  in  tanning 26 

of  Indigo 29 

of  licorice 33 


11 


Paragraph. 
Extract — Continued. 

of  madder 639 

of  meat lUIi 

and  decoctions '2G 

of  opinm 47 

of  Orleans 484 

of  rocou 4H4 

of  roncon 484 

of  safllo  wer 094 

sailVou 694 

Hiimac ti6 

ExtractH,  other 26 

Eye-ylasses 119 

F. 

Fans,  palm-leaf 564 

Farina 565 

Farm  and  field  products   270-2815 

Fashion-plates 566 

Feathers 443 

bed 567 

dusters 427 

Feldspar 568 

Felt,  ad  liesi  ve 569 

carpeting 406 

Feltjiud  felt  fabrics 396 

Fence  wire  rods 147 

Feu  uel  oil 661 

Fibers 592-597 

Fibrin 570 

Figs 300 

Filberts 307 

Files  and  file-blanks 168 

Filtering  ])aper 419 

Fine-art  societies  or  institutions  ..  677, 

692,  758,  759 

Filtering  paper 422 

Fire — 

arms 169,170,702 

brick 93,94 

crackers 438 

wood 755 

Fish 291,296.571 

bait 572 

bladders 507 

cans 296 

fresh 571 

frozen 293 

glue 27 

herrings 294 

in  cans 295 

mackerel 292 

oil 46 

pickled 292 

salmon 292 

shell  and  shrimps  703 

skins 573 

smoked,  dried,  salted,  or  pick- 
led   293 

sounds ..  507 

Fisheries,  productsof  American...  571 

Flat  irons 135 

Flannels 393 

Flax- 
brown  and  bleached  linen  cloth  370 

carpeting 407 

embroideries 373 

gill-netting 367 


rarnptuph. 
Flax — Continned. 

hackled :{r,8 

hemp  and  jute 356-:'>74 

iuser  tings 373 

laces :i73 

linen   hydraulic  hose ;568 

nuiuufactures  of 374 

nets 367 

not  hackled 356 

oil-cloths,  etc 369 

or  hemp  tow 355 

seed 285 

oil 41 

seines 367 

straw 356 

wearing  a])parel 372 

Flints,  tiint,  and  Hint  hstoues 374 

Flint  glassware 105 

Floats 168 

Flocks,  woolen 389 

Floor  matting,  vegetable *   575 

Floss,  silk 410 

Flour — 

rye 263 

sago 695 

wheat 265 

Flowers 24 ,  560 

Flues,  boiler 157 

Fluted  glass 114 

Foreign    manufactures,    bramliug 

au<l  labeling  same.     Hvc.  6. 
Foreign  vessels.     Sees.  18, 19. 
Foreign  coin  to  be  estimated  (juar- 
terly.     Sec.  52. 

Forged  iron 148 

Forgings  of  iron  or  steel 148, 162 

Forms  for  buttons 428 

Fossils 576 

Fowls,  land  and  water 505 

Free  list.     Sec.  2. 

Free  stone 127, 128 

Fringes 398, 412 

Fruit  and  nuts 297-309, 578-586 

essences 25 

ethers 25 

juice   339 

oils 25 

plants    577 

preserved 304 

Fulminates 439  ' 

Fulminating  powders 439 

Fur 444 

articles  of 461 

hats 451 

hatters' 451 

skins  of  all  kinds,  not  dressed.  588 

undressed 587 

Furniture,  cabinet 230 

Fusel  oil 24 

G. 

Galloons — 

ycotton 354 

metal 196 

silk 412 

wool -^98 

Galvanized  iron 143 

Ganibier 589 

Garden  seeds 286 


12 


Paragraph. 

Garmenta,  ontside 397 

Gas-retorts v.       102 

Gelatiue 27 

German  silver 188 

Gilead,  balm  of 498 

Gill  netting 367 

Giuips  of  wool 398 

cotton 354 

Ginger — 

ale 340 

beer 340 

cord  ial 336 

root 716 

wine 336 

Glass  and  glassware — 

beveled,  enameled,  etc 118 

blown 108,109 

bottles 103,104 

bottles,  etc.,  filled 104 

broken 590 

carboys 103 

chemical 107 

colored 103 

common  window 112 

crown  112 

cut,  engraved,  etc 111,118 

cylinder 112 

decanters HI 

demijohns 103 

disks 591 

flint 103,104,105 

lime 103,104,105 

lenses 120,  121 

looking-glass  plates 116, 117 

manufactures  of 108 

mirrors 116, 119, 122 

not  cut,  engraved,  etc 1*35 

old .' 590 

obscured,  or  ground 114, 118 

opal 110 

plate 114,115,116 

plates  ordisks 591 

porcelain  110 

silvered 116,117,118 

spectacles  and  eye-glasses  119, 121,591 

stained 106, 118 

vials 103 

window 113,118,122 

stained  or  painted 122 

Glassware 103-111 

chemical 107 

chimneys 108 

decorated 105, 106 

flintandlime 103,  104, 105 

painted Ill 

pressed —       105 

Glaziers' diamonds 557 

Gloves — 

kid 458 

leather 458 

Glucose  or  grape  sugar 241 

Glue 27 

fish  or  isinglass 27 

stock 606 

Glycerine — 

crude 28 

refined 28 

Goatskins 450 

Arigoru 605 


Paragraph. 
Gold- 
articles  of .^o 215 

beaters'  molds 598 

skins 598 

bullion 522 

coins 544 

leaf 197 

medals 648 

ore G67 

pens 205 

size 56 

8  weepi  n  gs 729 

Goods  in  bond.     Sec.  50.  *■' 

Goods,  prodnctof  convict  labor,  im- 
portation prohibited.     Sec.  51. 

Goring,  silk 402 

Gorings,  wool 398 

Grain  bags 365 

Granadilla  wood 756 

Granite 127,128 

Grape  sugar  or  glucose 240 

Grapes 299 

Grass — 

articles 514 

grasses  and  fibers 592,  597 

manufactures 460 

Grasses ^597 

Grease 599 

grease  from  wool 316 

Grindstones 129 

Guano 600 

Gum 24,560 

British 324 

resin 24,  560 

substitute 324 

Gun— 

blocks 223 

powder 440 

w.'ids 446 

Gunny — 

bags 601,670 

cloth 366,601,670 

Gut,  cat 529 

whip 529 

worm 529 

Gutta  percha 603 

manufactures 461 

Guts,  salted w.       602 

Gypsum 97,680 

II. 

Hair 604 

alpaca 375 

animals 391,604 

cattle 604 

cloth - 448,449 

curled,  for  beds  and  mattresses      450 

goat 375 

horse 604 

human   447, 604 

pencils 427 

seating 449 

wood  sticks 7.56 

Hams 310 

11  ammers  and  sledges 156 

Handkerchiefs — 

hemmed 349 


13 


Paragraph. 
Handkerchiefs — Continued. 

heuisti  tched 373 

flax,  .jute,  or  lienip 373 

Handle-  bolts 755 

HanginnjH,  paper 422 

Hard  rubber  manufactures 401 

Hard  woods  of  various  kinds,  un- 
manufactured   756 

Harness — 

of  immigrantB 483 

Hassocks 408 

Hat  bodies  of  fur 451 

Hats 451 

materials  for 518 

wool 393 

Hatters'— 

furs 444 

plush 409 

Hay 277 

Head-nets 399 

Heading — 

blocks 223 

bolts   755 

Hemlock  bark,  extract  of 26 

Hemlock  lumber 218 

Hemp  (see  Flax) 360 

carpeting 363 

hackled 360 

line  of 360 

manufactures  of 371 

seed 699 

oil 43 

tow  of 359 

Herbs 24,560 

Herrings 294 

Hide- 
cuttings - 606 

rope 607 

Hides 605 

Hinges  and  hinge-blanks 158 

Hob-nails 174 

Hogs 249 

Hollow- ware 163 

Hones 608 

Honey 278 

Hoods,  materials  for 518 

Hoofs 609 

Hoop-iron 140 

Hoops,  iron 140 

Hop- 
poles  755 

roots 610 

Hops 279 

Horse — 

shoe  nails 174 

shoes,  wrought 176 

Horses 247 

Horn — 

manufactures  of 460 

strips 611 

lips 611 

Horns,  and  parts  of 611 

Hose — 

linen  hydraulic 368 

cotton 352,353 

Hosiery 352, 353 

Household  effects 675 

Hubs  for  wheels 223 

Human  hair 447,604 


Paragraph. 
Hydriodate  of  potash 71 

1. 

Ice 612 

Images,  obscene.     Sees.  11,12,  13. 
Immoral    articles,     casts,     instrui 
ments.     Sees.  11,  12,  13. 

Implements,   professional 686 

India  rublier oi;j 

manufactures 460,461 

milk  of ci;} 

Indian  peltries 674 

Indians,  goods  and  effects  of G74 

Indigo 29,614 

carmined 29 

extracts  of '29 

Indurated  tibreware 461 

Ingots,  steel  and  cogged 146 

Ingrain  carpets 404 

Ingrain  two-ply  carpets 405 

Ink-powders 30 

Inks 30 

Insects,  dried 24,560 

Insertings — 

cotton 273 

flax 373 

linen 373 

Instruments — 

pbilosopliical 677 

professional 686 

Integuments  of  animals 507 

Internal-revenue  mauufactures  in 

bond.     Sec.  9. 
Internal  Revenue — 

repealing  certain  special  taxes. 

Sec.  '26. 
removing  all  tobacco  restric- 
tions from  farmers.     Sec.  27. 
regnlationsconcerning  peddlers 

of  tobacco.     Sees.  28, 29. 
reducing  tax  on  tobacco   and 

snuff.     Sec.  30. 
prescribing  packages  for  manu- 
factured tobacco.     Sec.  31. 
cigars  and  cigarettes,  how  to  be 

packed.     Sec.  32. 
record  books  to  bo  kept  by  to- 
bacco manufacturers.      Sec. 
33. 
record  books  to  be  kept  by  col- 
lector.    Sec.  34. 
special  tax  year.     Sec.  53. 
bond  to  be  given  by  cigar  man- 
ufacturers.    Sec.  35. 
tax  and  regulation  on  opium. 

Sees.  36  to  40  inclusive. 
books  to  be  kept  by  oleomar- 
garine manufacturers.     Seo. 
41. 
fortification   of    sweet    wines. 
Sees.  42  to  49,  inclusive. 

Inventions,  models  of 652 

lodate  of  potash 71 

Iodide  of  potash 71 

lodiue,  crude  615 

resublimed 31 

Iodoform 32 

Ipecac 616 


14 


Fai  agrapta. 
....       617 


1:57 


137 
146 


i;56 

i;w 

157 


Iridinm  ... 

Iron — 

ausles 

articles,  cast 160, 161, 162,  lb|5 

articles  of ~J^ 

axles I'j?^ 

parts  of 1"^'^ 

foitJ'ugs \^A 

band -„.  1^» 

IjJJJ. 160,     iM) 

bars 

beams 

billets 

blacksmiths'      baimners      aud 

sledges l[j|| 

blooms 

boiler 

boiler  tubes,  fines,  or  stays 

bolt  and  bolt-blanks l^o 

bolts   and  other  metal  manu- 
factures for  vessels.     Sec.  7. 

brads,  cut 1^7 

building  forms 1^7 

car-truck  channels 137 

castings  of 160, 161, 162, 163 

chain  or  chains Ip4 

channels J;^' 

clironiate  of ^-y^ 

columns  and  j)  )sts l-^-' 

cotton-ties  (hoop  iron) 140 

crowbars l''!^ 

cut  nails  and  spikes 173 

damage  allowance  j)rohibited.       149 

deck  and  bulb  beams 137 

fliit  rails 141 

forged       ^''^ 


forgings. 


139 


girders 1^^ 

hatters'  irons }ol 

140 

140 

137 

134 


136 
151 


hoop 

hoops  

joists 

kentledge 

loops  

limitation  of  duty 

malleable,  castings 162 

nuts ]l^ 

ore 1;^:^ 

manganiferous 133 

pigs...... 134 

pipe,  cast 1^^ 

plite 138,143,144,145 

railway  bars 141 

railway  fish-plates lol 

rivets 1^'^ 

rods 136,147 

rods  for  rivets,  screws,nail8  and 

fence  wires 147 

rolled  .-• 135,136,144 

round,  in  coils  or  rods 136 

scrap l-j4 

scroll 14*^ 

Bheet 142,  143,144 

sheets 

Bkelp 

slabs 


Paragraph- 
Iron — Continued. 

sulphate  of 23 

sulphuret  of 133 

TX,  columns  and  posts 137 

tacks,  cut 1^7 

taggers 142,  143,  145 

tee  rails 141 

track-tools 1^6 

■washers 176 

wedges -  156 

wrought,  for  shijis 1*3 

wrought,  horse-shoe  nails 174 

wrought,  nails 174 

wrought,  pipes 1^^7 

•wrought,  tubes 15' 

Isinglass,  or  lish-glue 27 

jg^j^jj ' _.. 592 

Italian  cloths 394,395 

Ivory—  ^ 

drop  black "i-^ 

vegetable 618 

manufactures 435,462 

J. 

Jackets,  woolen 397 

Jalap 619 

Japans. - J^y, 

Japanned  calf-skins 

Jasmine  oil 

Jellies 

Jet 

manufactures  ot 4t)J 

Jowelry 452,453,454 

Joss  light  or  stick • 

Juglandium  oil • 

Juice — 

fruit (.... 

lemon,  or  sour-orange D.ii 

lime 631 

Juniper  oil 661 

Junk,  old 

Jute 

bags,  for  grain 

bagging 

burlaps 

butts > 

c»rpoting '^'j 

manufactures  ol 374 

yarn 


143 
138 
136 
173 


4.56 
661 
303 
620 


621 
661 

339 


622 
593 
365 
366 
364 
594 


361 


K. 


625 

456 

98 

623 


sprigs,  cut 177 

structural  shapea 137 


Kainite 

Kangaroo  skins 

Kaolin ■ 

Kelp - 

Kentledge,  iron i^^ 

Kernels,  palm-nut 586 

Kid-skins 4ofa 

Kieserite 6-i4 

Kirschwasser «>•»* 

Knit  goods—  Qr9.«o 

cotton  or  linen *)^,.50^ 

silk 413 

worsted  or  woolen 3y» 

Knitting-machines,    cotton    goods 

made  on 352, 353 

Knives- 

pen.— 1»5 


15 


Paragraph. 
Knives — Contiuued. 

pocket 165 

table 167 

Knots,  metal 196 

Kryolitli 550 

Kyauite  . G25 

L. 

Lac — 

8i>irit8 627 

eulpliur 727 

Lac  dye — 

button,  crude,  seed,  sbell,  stick  626 

Lace  window-curiaius,  cottou '37',i 

Laces— 

cotton - 'ST,i 

flax 373 

for  hats,  bonnets,  and  hoods..  518 

linen 373 

metal l'J6 

silk 413 

wool 398 

Lactarine 628 

Lahn 737 

Lambskins 456 

Lame 737 

Lampblack 52 

Lance-wood 756 

Lard 314 

Last  blocks 223 

Lastiugs 428 

Laths 224 

Laudanum 47 

Lava 629 

Lead 199,200,201 

acetate  of 62 

articles  of 215 

dross 199 

nitrate  of 64 

ore 199 

products 62-67 

red 66 

type-metal 208 

white 67 

Leaf- 
bronze  or  Dutch  metal 190 

gold 197 

silver 198 

tobacco 242 

Leather 455-461 

bend  or  belting 455 

manufactures  of 455—458 

book-binders'  calf-skin 456 

boots  and  shoes 456 

calf-skins 455 

chamois  skins 456 

for  uppers  or  vamps 457 

gloves 458 

japanned  calf-ekin 456 

kangaroo  skins 456 

manufactures 455-457, 461 

morocco  456 

sheep  aud  goat  skins 456 

sole 455 

Leaves 24,560 

Leeches 630 

Lees  crystals 91 

Lemon — 

grasBoil 661 


Paragraph. 
Lemon — Continued. 

juice 631 

oil 661 

peel 305 

Ltinions 301 

Lemonade 340 

Lenses 120,121,591 

Letter-press  copying  pajjor 422 

Lil)riirics  or  ]>arts  of 516 

Li  1)1  a  ry ,  Congressional 514 

Liclien's 21,560 

LicoriiM) — 

juice 33 

Itaste  or  roll 33 

root 632 

Life- 
boats    633 

saving  apparatus 633 

Lignum  vita? 756 

Lily  of  the  valley 666 

Lime 96 

borate  of 14 

chloriaeof 635 

citrate  of 634 

juice 631 

sulphate 680 

Limes 301 

oil  of 661 

Limestone 127, 128 

Linen — 

brown  and  bleached 350 

cloth 371 

collars  and  cufls 372 

embroideries 373 

henisfitched  handkerchiefs....  373 

hydraulic  hose 368 

iusertings 373 

laces 373 

mduufactures  of,    embroidered  373 

neck  rnfliings 373 

Linoleum 369 

Linseed 285 

oil 41 

Liquors 330,332,336 

Literary  societies  aud  institutions. 515, 692 

Litharge 63 

Lithographic  stones    636 

prints 420,515 

Lithographs 420 

Litmus 637 

Loadstones 638 

Logs 754 

Logwood  extracts 26 

Longitudinal  ribs  for  fence  wire 147 

Looking-glass  plates 117 

Lumber 218,220 

lumber,  hardwood 220 

for  vessels.    8ec.  8. 

ITI. 

Macaroni   258 

Mace 717 

oil 661 

Machinery  for  repair.     Sec.  14. 

Patterns 652 

Mackerel 292 

Madder 639 

Ladiau  .......................  639 


16 


Paragraph. 


Magnenia — 

calcined 

carbonate  of 
medicinal  .. 
Bulphate  of 


34 

-M 

34 

34 

Magnesite 640 

Maguesitim 641 

Magnets 642 

Mahogany  wood '220,756 

Maine,  productH  of  forests  of,  Sees.  15,  16. 

Maixe 256 

Malacca  joints,  India 756 

Malleable  iron  castings 162 

Malt  extract 338 

Manganese,  ore,  oxide  ...-. 643 

Manila 595 

binding  twine 362 

cable  and  cordage 362 

for  Tessels.     Sec.  8 

mannfactures  of 362 

Manna -   644 

Mantels 130 

Manufactures  of — 

aluminum 215 

alabaster 459 

amber 459 

asbestos .' 4.^)9 

bladders 4.59 

bone 4()0 

cat-gut 459 

china  and  earthenware 99-110 

ch  i  p 460 

copper 215 

cork 434 

coral 459 

cotton 342-355 

flax,  jute,  or  hemp      35t^374 

fur. 461 

glass 103-122 

gold 215 

grass 460 

gutta-percha 461 

hard  rubber 461 

horn 460 

human  hair 446,450,461 

India  rubber 460 

indurated  fibre  ware 461 

iron  and  steel 132-215 

ivory 462 

jet 459 

jewelry 452-454 

lead 62-67,200,201,208,215 

leather 455-4.58,461 

marble 124,125 

metals 215 

mother  of  pearl 462 

miscellaneous  manufactures  of 

metal 186-215 

nickel 203,215 

osier 459 

palm-leaf 460 

paper 416-425 

papier-ujach6 461 

paste 459 

pewter 215 

platinum 215 

Bhell 462 

Bilk 410-414 

silver 215 


Faragraph. 
Manufacturers  of — Continued. 

slate 130,131 

spar 45  J 

straw 460 

stone 128 

tin   143 

tobacco 242-246 

unenumerated.     Sec.  4. 

vegetable  ivory 462 

vulcanized  India  rubber 461 

wax 459 

weeds 460 

whale  bone 460 

whip-gut 459 

willow 4.59 

wood 216-230 

wool 391-408 

worm-gut 459 

zinc 212,213,214,215 

Manufacturing  purposes,  acids 473 

Manure,  substances  used  for,  and 

manures .511,600 

Manuscripts 645 

Maple-sug«r  bounty 231-237 

Maps 423.512 

Marble 123-125 

manufactures  of 124 

paving-tiles 124 

slabs 124 

Marbles 436 

Marking  or  branding,  etc.     Sec.  6. 

Marrow 646 

Marsh-mallows 647 

Masks 463 

Matches 441 

Mats 408,464 

floor 575 

Matting.floor 464 

Chinese 575 

Meat,  extract  of 313 

products 310-316 

Meats,  prepared  or  preserved 312 

Medals 648 

cabinets  of 524 

Medicinal  acids 473 

Medicinal  preparations 74-77 

Meerschaum 649 

Melada 726 

concentrated 726 

Men's  hats 451 

Merchandise    taken  from   wrecks. 

Sec.  23. 
Merchandise  on  board.     Sec.  50. 
Merchandise  o!i  board,  duty  to  be 
paid  on  weight  at  withdrawal. 
Sec.  50. 
Merchandise    in     sunken     vessels. 
Sec.  23. 

Mercurial  preparations 75 

Metal- 
bronze  or  Dutch 192 

manufactures 215 

threads,  fild,  or  gespinst 196 

type 208 

yellow  or  sheathing 189 

nnwronght 202 

bells,  broken 503 

Mica. 202 

i  Milk 268,269 


17 


Parngraph. 
Milk— Continaed. 

condensed 2G9 

of  India  rubber H13 

su^ar  of 269 

Mill- 
cranks  153 

irons 15;i 

stones 100,72;i 

Mineral — 

orange 65 

substances,  crude 202, 651 

waters  ...' 341,651 

wax 751 

Miueralogical  t>pccimeu8 712 

Minerals,  crude 651 

Mirrors,  pocket  and  other 122 

Models 652 

Moliair  cloth 428 

Molasses 726 

Molds,  gold-beaters' 598 

Monumental  stone 128 

Morphia,  and  salts  of 35 

Morphine,  and  salts  of 35 

Moquette  carpets 399 

Morocco,  skins  for 456 

Mosses 653 

Mother-of-pearl 4G2,  673 

Mule-shoes,  wrought 176 

Mules 247 

Mungo,  woolen 389 

Municipal  corporations 757 

Munjeet 639 

Mushrooms 271 

Musk 654 

Muriate  of  potash 685 

Muskets 169 

Mustard 325 

Mutton 311 

Myrobolan 655 

Myrtle  sticks 756 

Nails 174 

hob 174 

horseshoe 174 

wire 175 

wrought  iron  or  steel 174, 175 

Natural  history  specimens 712 

Neat  cattle.     Sees.  20,21. 
hides  of.     Sees.  20, 21. 

Neck-ties 349 

Needles    178,179 

Neroli  oil 661 

Nets,  flax 367 

Newspapers 657 

Nickel 203,667 

articles  of 215 

Niter  cake 85 

Nitrate — 

cubic 709 

of  soda 709 

of  lead 64 

of  potash,  crude .,  685 

retined 72 

Nitrous  ether,  spiri  ts  of 25 

Non-enumerated  articles.     Sec.  4. 

Nursery  stock 282 

Nutgalls 24,560 

Nutmegs ,.,,,,,,,,  718 

309.-) -^—2 


Parftfrrapb. 

Nuts 158,  306-30i. 

and  washers 176 

Brazil 583 

cocoa 582 

cream 584 

of  all  other  kinds 309 

palm 585 

Nux  vomica 658 

O. 

Onkum 659 

Oar  blocks 223 

Oatmeal 260 

Oats    259 

Obscene  advertisements,  etc.    Sees. 
11,12,13. 

Ochor  and  ochory  earths 54 

Oil 36-45,661 

almond 661 

amber 661 

ambergris 661 

aniline 661 

anise 661 

anise  seed 661 

anthoss 661 

aspic  661 

bene 661 

bergamot 661 

cajeput 661 

cake 660 

carraway 661 

cassia 661 

castor 37 

cedrat 661 

chamomile 661 

cinnamon 661 

citronella 661 

civet 661 

cloth,  etc 369 

cocoanut 661 

cod-liver 38 

cotton-seed 39 

croton 40 

fennel 661 

fish 46,661 

flaxseed 41 

fruit 25 

fusel 42 

herring 46 

hempseed 43 

jasmine 661 

Juglandium 661 

juniper 661 

lavender 661 

lemon 661 

limes 661 

linseed 41 

mace 661 

neroli 661 

nut-oil 661 

olive 44,  661 

orange 661 

orange  flower 661 

origanum 661 

palm 661 

peppermint 45 

poppy-seed 41 

rape-seed 43 

roses ,,,,.,..,,,.,,,.,,,,  661 


18 


Paragraph. 
Oil — Continned. 

rosemary 661 

seal 46 

seeds 285 

sesame 661 

sesamum-seed 661 

soluble ;56 

spermaceti 661 

thyme 6C1 

valerian 661 

wuale 46,  661 

Oils 25,  :?6-45,  76, 661 

distilled 76 

essential 76 

expressed 76 

for    dressing   leather  or   wire 

drawing 599 

fruit 25 

of  vitriol 5 

rendered 76 

soluble 36 

Oleomargarine.     Sec.  41. 

Olives 662 

Onions  280 

Opal  glassware 110 

Opium — 

aqueous  extract  of 47 

crude 48,663 

for  smoking 48 

internal  tax   and  regulations. 
Sees.  37-39. 

liquid  preparations  of 47 

other  preparations  of 47, 48 

tincture  of 47 

Optical  instruments,  disks  for 591 

lenses  for 120, 

121,591 
Orange — 

flower  oil 661 

mineral 65 

oil 661 

peel 305,664 

sticks 756 

Oranges 301 

Oranges,  lemons,  and  limes,  duty  on 

boxes 301 

Orchids 666 

Orchil 665 

liquid 665 

Ore- 
antimony 485 

chromic 132 

cobalt 539 

copper 191 

emory 562 

gold 667 

iron 133 

lead 199 

manganese 643 

manganiferous 133 

nickel  667 

silver 667 

tin 209,736 

Organzine,  silk 410 

Origanum  oil 661 

Orleans  or  rocou 484 

extracts 484 

Ornaments 100 

wool 398 


Paragraph. 

Orpiraont 489 

Osier — 

articles  of 459,518 

manufactures 459 

prepared 459 

Osmium 668 

Ottar  of  roses 661 

Ox  shoes,  wrought 176 

Oxide — 

of  cobalt 20 

of  uKinganese 643 

of  strontia 725 

of  uranium 746 

of  zinc 60 


Paddy 261 

Paintings 465,  67,7,  757,  758,  759 

Paints 49-61 

Palings 225 

Palladium 669 

Palms 666 

Palm-leaf — 

articles 460,518 

fans 564 

Palm-nuts 585 

kernels 586 

oil 661 

Pamphlets 423 

Paper 416-425 

drawing 422 

envelopes 421 

for  fire-boards 422 

for  screens 422 

hangings 422 

manufactures  of 421,425 

old  670 

sheathing 411 

stock 670 

Paper  — 

albumenized  and  seiisitiKcd.. .  419 

albums 420 

books 423 

card-boards 420 

copying 419 

etchings,  map  charts,  etc  423 

filtering  and  letter-press  cojiv- 

ing "...  419 

lithographic  prints 420,515 

pamphlet  and  engraving 423 

photographs 423 

playing-cards 424 

Printing-paper 417,418 

silver 419 

surface-coated  paper 420 

tissue 419 

writing  and  drawing 422 

Papers,  obscene.     Sees.  11,  12, 13. 

Papier-mach6 461 

Paraffine 671 

Parasol  sticks 471,756 

Parasols  and  parts 470 

Parchment 672 

Parian  ware 100-101 

Paris  white 59 

Partridge  sticks 756 

Paste,  Brazil 517 

Peanuts,  or  ground  beaua  - , . .  -  309 


19 


Paragraph. 

Pearl,  motlier  of 67:5 

Pearl  buttons 4'^9 

Pearls 453 

Peas,  prepared  or  preserved 271 

dried 281 

greeu 2H1 

split 281 

Pebbl«8  for  spectacles 519 

Peel— 

leuiou 6G4 

orange 664 

Peltries,  Indian 674 

Pen-holders  and  parts  thereof 205 

knives 165 

Pencils 466,467 

hair 427 

Pens,  metallic 204 

Pepper 326,714 

Pe])})ermint  oil 45 

Percnssiou  caps 442 

Periodicals 657 

Perfumerv 8 

Personal  effects 675,752 

Pewter — 

niaunfactures  of 215 

old 676 

Philosophical — 

apparatus 677 

instruments 677 

preparations 677 

societies  and  institutions 677 

Phosphates 678 

Phosphorus 68 

Pho  ographs 4-^3,512,758,759 

Photographic  pictures  for  exhibi- 
tion   758, 759 

Pickets 225 

Pickles 287 

Pipe — 

bowls 468 

cast-iron 157, 160 

Pipes 468 

.   clay 468 

iron  or  steel 157, 160 

Pimento 720 

sticks 756 

Pins 206 

Pistols 170 

Pitch 731 

Burgundy 523 

Placques 100 

Plaits  for  hats,  bonnets,  and  hoods.       518 

Planking,  ship 755 

Planks,  deal,  etc 218 

Plants 282,679 

Plants- 
fruit 577 

Plaster  of  Paris 680 

Plate- 
glass 114-118 

polished 115,119 

Plates — 

fashion 566 

lithograph 180 

steel,  engraved 180 

stereotype 180 

Platina 681 

Platinum 682 

aitkles  of 215 


Paragrnph. 

Playing  cards 424 

Plumbago 683 

Plums 299 

PluHJi  (hatters'),  silk 350,469 

Plushes,  wool 396 

silk 411 

Pocket-knives 165 

Polos,  hop 755 

Polishing  stones 684 

I'ool-balls 435 

Poppy  oil 41 

Poppy  seed 285 

Porcelain  ware 100, 101 , 1 10 

tork 311 

Porter 337 

Posts 223 

Potash — 

bicromafe  of 69 

carbonate  of, crude  or  fused. ..  685 

caustic 70 

chlorate  of 685 

chromate  of 69 

hydriodateof 71 

iodate  and  iodide  of 71 

muriate  of 685 

nitrate  of,  crude 685 

retined 72 

Prussia  te  of,  red 73 

yellow 73 

sulphate  of 6:^5 

Potatoes 283 

Poultry 315 

Powder — 

bleaching 635 

bronze 190 

gun 440 

Powders — 

fulminating 439 

ink 430 

Precious  stones 454, 557 

imitations 454 

Preparations,  medicinal 74-77 

of  coal  tar 19 

Printed  matter 423 

Printers'  ink 30 

Products  of  forests  of  Maine.     Sees.  15, 16 

Professional  implements 686 

instruments 686 

Proprietary  preparations 75 

Proto-oxide  of  strontian 725 

Prunes 299 

Prune  juice 339 

wine 339 

Prussian  blue 50 

Prussiate  of  potash — 

red 73 

yellow 73 

Pulp,  paper,  and  books 415-425 

Pulp,  wood 415 

Putty 59 

Pulu 687 

Pumice 688 

stone 723 

Pyrites  133 

Pyroxyline,  compounds 21 

Q. 

Quicksilver 207 

colors 57 


20 


Paragra])h. 

Qnills 6ti9 

Qiiinia — 

barks  used  in  uianiifacture  of.  HOI 

salts  of f)90 

sulphate  of GW 

Quoits 5r)'2 

R. 

Rags 691 

woolen -i^^y 

Railioad-tit;8 755 

Railway — 

bars,  iron  or  steel 141 

fish  plates 181 

Raisins -302 

Rape-seed 699 

oil 43 

Rasps IfiH 

Ratafia :5:?2 

Rattan  braids,  plaits,  laces,  etc 518 

Rattan  mattings 464 

Rattans 22d,  756 

Razors 165 

Reciprocal  trade.     Sec.  3. 

Red  lead 66 

Reeds  and  bamboo 756 

Reeds,  wrought  or  manufactured..  229 

Regalia,  gems,  etc 692 

Regulus  of  antimony 187 

Re-importation  of  articles.     Sec.  22. 
Religious  societies  and  institutions  677,692 

Rendered  oils 76 

Rennets 693 

Repair,  machinery  for.     Sec.  14. 
Repealing  section.     Sec.  55. 

Residuum  from  burnt  i)y rites 133 

Resins — 

gum 24,  .560 

medicinal 24,560 

Retorts 682 

gas 102 

Rice 261 

Hour  and  meal 2()1 

Rifles 169 

Rochelle  salts 92 

Roucou,  extracts  of 484 

Rivets,  iron 182 

Rope — 

ends 670 

hide 607 

waste (')70 

Roofing  slate 131 

Root — 

arrow 488 

dandelion 152 1 ,  .5.56 

ginger 716 

licorice 632 

Roots 24,. 560 

bulbous 699 

hop.... 610 

Rosemary  oil 661 

Roses,  ottar  of 661 

Rosewood 220,733 

Rotten-stone 723 

Round  iron  in  coils 136 

Round  iron 135 

Rubber 460,461,  613 

clothing ,.-...„.. ^..349,  4V3 


Paragraph. 

Ruehinga 373 

silk 413 

Rutllings 373 

silk 413 

Rugs 408 

Rum,  bay 334 

Rve 262 

flour 263 

S. 

Safflower,  etc 694 

Sage 326 

Sago 6^5 

Saleratus 80 

Salacine 696 

Salmon 293 

Sal-soda 83 

Saloup 699 

Salt   322 

cake 85 

Saltpeter — 

crude 685 

refined 72 

Salts- 
black  685 

epsom 34 

morphia .35 

of  quinia 690 

Rochelle 92 

San  d 723 

Sandstone 128 

Santouiue 78 

Sardines 291 

Satin  white 51 

Satinwood 220, 756 

Sauces 287 

Saur-kraut 697 

Sausage — 

Bologna 509 

skins 698 

Saws 183 

back 183 

circular 183 

crosscut 183 

drag 183 

hand mi 

mill 183 

pit 183 

Saw  plates,  steel 152 

Saxony  carpets 400 

Scientific  appar.atu.s,  iiistrnmcnts, 
preparations  for  societies  and  in- 
stitutions    677 

Scrap  iron  and  sroel 134 

Screens 408 

paper  for 422 

Screws 184 

wire  rods 147 

Scroll  iron 140 

Sculpture,  specimens  of 692 

Sea- weed 653 

Seal  oil 46 

Seed- 
agricultural 286 

all  other 286 

anise 699 

canary 699 

caraway 699 

c»rdamon ...,.,.. .,.,....,...  699 


21 


P»rft^»ph. 

Seed,  castor ^M 

coriander (■.l)'.) 

cotton ()'.''.' 

cumuiin (i'.K) 

fennel «WD 

fenugreek 691) 

flax 285 

flower 6")a 

garden 2H(; 

grass T)'.)'.) 

hemp 61»'J 

hoarlionnd OD'J 

lin   28.-) 

mustard 099 

poppy 285 

rape 699 

Saint  John's  bread  or  bean ....  699 

sugar-beet 099 

Seeds 27 1,284 -'286, 699 

aromatic 24,  560 

garden 28l5 

of  morbid  growth 24,  500 

oil 285 

Seines 367 

Selep 700 

Sensitized  paper 419 

Sesame  oU 601 

Sewing  suk 410 

Shell,  manufacturers  of 402 

Sheep 240 

skins 456 

Shale,  coal 432 

Shavings 670 

Shawls  of  wool,  etc 392 

Sheathiny:,  metal 195 

paiici- 416 

felt 569 

Sheet-iron 142,  143..  144 

polished,  planished,  or  glanced 

144,152 

Shell- 
buttons 429 

fish 403 

Shells 701 

Shingle-bolts 755 

Shingles 226 

Ship- 
irons 153 

planking 755 

timber 755 

Ship's  ehrouoiiieters 210 

Shirts  and  wearing  appearel 372 

Shoddy,  woolen 388 

Shoes 456 

Shooks 228 

Shot yoi 

guns 170 

gnn  barrels 702 

Shrimps 703 

Shrubs 282 

Side  arms 166 

Sienna  and  sienna  earths 54 

Silicate — 

alkaline 84 

of  soda 84 

Silk— 

and  silk  goods 414 

braces,  beltings,  etc 412 

carded ..... 409 


Pftra^raph 

Silk — Continued. 

clolliing,       ready-made,      and 

wearing  apparel 413 

cocoons 705 

combed 40  J 

floss 410 

gorings 412 

hatter's  plush 469 

knit  goods 413 

lac<'S,  embroideries,  etc 413 

manufactures  of 414 

organzine 410 

partly  manufactured... 40'J 

pile  fabrics 411 

plushes 411 

raw 704 

rubber  clothing 413 

sewing 410 

singles 410 

spun 410 

suspenders 412 

threads 410 

thrown 410 

tram 410 

twist 410 

velvets 411 

waste 705 

■webbing 412 

worms'  eggs 706 

yarns 410 

Silver — 

articles  of 215 

bullion 522 

coiu 544 

Gorman 188 

leaf 198 

medals 648 

ore 667 

paper 419 

sweepings 729 

Similitude  clause.     Sec.  5. 

Sirups  of  sugar-cane  juice  or  beet- 
juice  726 

Sisal-grass .596 

cable,  cordage,  and  twine 362 

Size,  gold 56 

Skeletons 707 

Skelp-iron 138 

Skins    456,573,605 

Angora  goat 605 

asses 605 

fish 573 

fur 588 

goat 605 

gold-beaters' 598 

sausage 698 

Slack,  coal 432 

Slate — 

chimney  pieces 130 

mantels 130 

pencils 466 

slabs  for  table 130' 

other  manufactures 130 

Slates 130 

roofing 131 

Sledges 156 

Smelting    in    bonded   warehouses. 
Sec.  24. 

Smokers' articles 468 


22 


PaTapiajjb. 

Smoking  opium 4S 

Snails 708 

Suuff  and  suuff  flour 245 

Soap — 

fancy 79 

other 79 

stocks 599 

Soda 80-85 

and  potassa  tartrate 92 

ash 83 

bicarbonate  of 80 

bichromate  and  chromate  of  ..  82 

borate  of 14 

caustic 81 

chlorate  of 709 

crystals 83 

hj'drate 81 

nitrate  of 709 

oleates  of 36 

sal 83 

eilicate  of 84 

sulphate  of 85 

super  carbonate  of 80 

water 340 

Sodium 710 

Sour  orange  juice 631 

Spar  manufacture  „ 459 

Sparterre 711 

Spectacles 119 

and  eye-glass  lenses 121 

pebbles  for 519 

Specimens  of  natural  hiatory,  etc..  712 

Spermaceti  oil 661 

Spices 326,713-720 

Spiegeleiseu 134 

Spike  lavender  oil 661 

Spikes,  iron  and  steel,  for  vessels. 
Sec,  8. 

Spirits 329-334 

from  grain 329 

rule  for  assessing  duties 330 

Sponges 86 

Spool  thread,  cotton 343 

Spunsilk 410 

Spunk 721 

Spurs  for  crockery 722 

Square  iron 135 

Stamping,  branding,  etc.     Sec.  6. 

Starch 323 

burnt 324 

Stars,  metal 196 

Statuary 465,7.58 

for  exhibition 692, 758, 7.59 

Statuettes 100 

Stave  bolts 755 

Staves 227 

Stays,  boiler 157 

Steel  (see  iron) — 

alloys 14G 

angles 137 

articles  of 215 

axles -  1.54 

parts  of 154 

foi'gi  ngs 154 

bands 140, 143 

bars 1.52 

sjdice IHl 

beams 137 

billets 146 


Paragraph 
Steel — Continued. 

bhick»iniiLhs'     hammers     and 

sledges 156 

blooms 146 

boiler  tubes,  flues,  or  stays 157 

bolts  and  bolt  blanks 158 

bolts  for  vessels.     Sec.  8. 

building   forms 137 

car-truck  channels 137 

castings ". 146 

chain  or  chains 164 

channels 137 

circular-saw  plates 1.52 

connecting-rods 14ti 

crank  and  other  shafts 146 

crank-pins 146 

crow-bars 156 

cut  nails  and  spikes 173 

deck  and  bulb  beams 137 

detinition  of 150 

die  blocks  or  blanks 146 

forgings 139 

girders 137 

gun  molds 146 

hammer  molds 146 

hoops 140,143 

in  all  forma 146 

ingots 146 

cogged 146 

joists 137 

nails 173,174,175 

nails  for  vessels.     Sec.  8. 

nuts,  wrought 176 

piston-rods 146 

plates 138,143 

plates  engraved 180 

rails.flat 141 

rails,  tee 141 

rail  way  bars 141 

railway  lish-plates 181 

rivets 182 

rods 147 

rods  for  rivets,  screw.s,  naih, 

and  fence  wire 147 

rods  for  vessels.     Sec.  8. 

scrap 134 

shapes  or  blanks 146 

sheets 142-145 

slabs 146 

spikes  for  vessels.     Sec.  8. 

spi  kes,  wrought 176 

strips 152 

structural  shapes 137 

swaged   146 

TT.  columns  and  posts 137 

track  tools 156 

washers,  wrought 17() 

wedges 1.56 

wheels 185 

wire  card  clothing 1.59 

wrist-pins 146 

Stems 24,560 

tobacco 738 

Stereotype  pi  at  es 180 

Slicks,  walking 756 

Stilts  for  crockery 722 

Still  wines..... 336 

Stock- 
glue  •  606 


23 


P»r*grapb. 
Stock — Continued. 

paper G70 

soap 599 

Stockiiijjjfl,  cotton 352,  ;io3 

Stone — 

burr 126,723 

cliff 723 

pnniice 723 

rotten 723 

ware 99, 100, 101 

Stones 126-129 

buildiujj 127,  128 

burr 126,723 

curling 552 

flint 574 

freestone 127,128 

granite 127, 128 

grind 129 

limestone 127, 128 

lithographic 636 

load 638 

mill 126,723 

raonnmental 127, 128 

precious 454 

sandstone 127, 128 

Storax 724 

Straw 289 

braids,  plats  and  laces. 518 

flax 351 

manufactures  of 460 

Strontia — 

carbonate  of 725 

oxide  of 726 

Strontian,  protoxide  of    725 

Strontiauite 702 

Strychnia 87 

salts  of 87 

Strychnine 87 

Sty  rax 724 

Subacetate  of  copper 749 

Sugar 231-241,726 

bounty   regulation   on   domes-    ' 

tic 231-236,241 

beet  seed 699 

candy 238,239 

duty  on  above  16  D.  S 237 

countervailing  duty.; 237 

grape 240 

machinery   for   manufacturing 

beet  sugar , 237 

manufactured,  in  bond  tempo- 
rarily        241 

not  above  16  D.  S.  free 726 

maple 231-2;?4,  72() 

of  milk 269 

sorghum  bounty 231-236, 241 

Sulphate — 

of  alumina 9 

of  ammonia 10 

of  bary tes 51 

of  copper 12 

of  iron 23 

of  lime 680 

of  magnesia 34 

of  potash 685 

of  quinia 690 

of  soda 85 

Sulphide — 

of  antimony..... 485 


Sulphide  of  arsenio 489 

Sulphur 88,727 

flowers  of 88 

lac 727 

ore 727 

precipitated 75>7 

refined 88 

sublimed 88 

Sulpluiret  of  iron 133 

Sulphuric  acid 5,728 

Sulphuric  ether 25 

Sumac — 

ground 89 

extract 26 

Sunken  vessels,  merehandise.     Sec. 
23. 

Sunn 597 

Sunshade  sticks 471 

Sunshades  and  parts 470,756 

Surface-coated  papers 420 

Suspenders — silk 412 

cotton 354 

wool 398 

Sweetmeats 303 

Sword  blades 166 

S  words 166 

Sycamore  lumber 218 

T. 

Tacks 177 

Taggers — 

iron 142,143 

tin 143 

Tallow 316 

Talmas,  woolen 397 

Tamarinds 581 

Tamboured  articles 373 

Tampico  fiber 592 

Tank-bottoms 726 

Tannic  acid 6 

Tannin 6 

Tanning  articles 26,492 

Tapestry  Brussels  carpets 403 

velvet  carpets 402 

Tapioca 730 

Tar,  coal — 

crude 538 

products  ©f 18, 19 

Tar,  wood 731 

Tartar— 

creaai  of 90 

crude 487 

partly  refined 91 

Tartaric  a&id 7 

Tartrate,  soda  and  jiotassa 92 

Tassels,  wool 398 

metal 196 

Taking  effect  of  act.     Sec.  50 50 

Tea  and  plants 732 

Teasels 7. 290 

Teeth 733 

Terne  j)lates 143 

Terra-alba 734 

Terra  J apon  ica 735 

Thread — 

cotton 342, 343 

cotton,  spool 343 

flax 370 

kemp 370 


24 


Paragraph. 

Thread,  sillc 411 

Thyiue  oil tj^'l 

Ties,  railroad 7f>5 

Tiles— 

eucanstic 9*^ 

glazed,  ornamented,  or    deco- 
rated         94 

pavinjij •*4 

rooliii'' "4 

Timber 21G,'J17,7r>4 

in  Canadian  provinces.     Sees. 

15,  IG. 
for  vessels.     Sec.  8. 

ship 755 

Tin- 
articles  of 215 

b-irs  209,736 

blocks 20l),7:{r. 

cans -''^^ 

cassiterito 209 

grains 73(i 

granulated 736 

manufacturers  of 143 

ore 209,736 

oxide 209,736 

pigs 209,736 

plates 143, 145 

plates,  limitation  on  duty 143 

plate  drawbacks 1528 

taggers 142, 143 

Tissue  paper 419 

Tobacc() 242-246 

manufactured 244 

provision  for  re-importation  ..       493 

stems 738 

unmanufactured 243 

Tile  aud  fire  brick 93,94 

Tinsel  wire 737 

Toilet  preparations 77 

Tonka  beans 739 

Tools 156,661 

Toys 100,436 

Track-tools — 

iron  or  steel 156 

Trade-marks,  fraudulently  copying. 
Sec,  7. 

Tram-silk 410 

Trees 282,679 

Trimmings — 

cotton  flax 373 

dress 398 

for  hats,  bonnets,  and  hoods. .       518 

Tripoli 740 

Tubes 157 

boiler 157 

Turmeric 741 

Turpeutine,  spirits  of 743 

Venice 742 

Turtles 744 

Twine — 

binding 362 

gilling 367 

seine 367 

Twist,  silk 410 

Type-metal 208 

Types 745 

Tuckiugs 373 

Turkey  red  oil ................         36 


V, 


Ta.Ta.pTB.ph, 


Ulsters 397 

Ultrauiaiine 55 

Umber  aud  umber  earths 54 

Umbrella  sticks 471,756 

Umbrellas,  aud  i»uts 445,470 

Uneuumerated  articles.     Sec.  4. 
United  States — 

articles  for 514 

vessels.     Sec.  8. 
Unmanufactured  articles  not  en  nm- 
erated.     Sec.  4. 

Upper  leathers 457 

Uranium,  oxide  of 746 


I 


V. 

Vaccine  virus 

Valerian  oil 

Valonia 

Varni.shes 

Vases 

Vegetable — 

ivory  

wax 

Vegetables 287, 

Vehicles  of  immigrants   

Vellum 

Velvet,  cotton 

carpets  

Velvets,  silk 

Venetian  chain  carpet 

Veuice  turpentine 

Verdigris 

Vermicelli 

Vermilion  red 

Vermuth 

Vessels — 

built  in  the  United,  States,  ma- 
terials for.     Sec.  8. 

cast  iron 

discriminatingdiity  on   Sec.  17. 

Vials,  glass 103, 

Vinegar 

Vines 

Vitriol,  blue 

oil  of 

Wads,  gun 

Wafers 

Wagon-blocks 

Wagons  of  immigrants 

Walking-sticks 

Walnuts 

Warps,  or  warp-yarn  cotton 

Wash  blue 

Waste 

cotton  

woolen 

Watches 

Watch- 
cases  .- 

glasses .- 

jewels 

movements  aud  parts  of 

parts  of 

WaterH,  miuoral 341, 


747 
661 
748 
56 
100 

462 
751 
28H 
483 
672 
350 
402 
411 
404 
742 
749 
258 
57 
336 


161 

104 

327 

282 

12 

5 


446 
750 
223 
483 
756 
307 
342 
58 
472 
549 
388 
211 

211 
211 
557 
211 
211 
65a 


25 


Parnprajili. 

Water  colorpaints ,...  HI 

Wax,  iiiaunlactiiros  of 4.7.) 

mineral 7.M 

vcgotable ^.'Sl 

Wealing  apparel 349,  3t)(),  413,  752 

Wearinj;-  apparel,  rubber 34l>,  413 

Webbiu<? — 

cotton 354 

ftilk 412 

wool '.VX'i 

Wedges,  iron  and  steel 1.50 

Weeds 24,  560 

sea 653 

Whalebone,  manufactures  of 400 

Whale  oil 46 

Wheat 264 

Hour 205 

Wheels- 
hubs  for : 223 

or  parts  thereof 185 

steel 185 

Whetstones 608 

White  lead 67 

Whitewood  and  white-pine  lumber  218 

Whiting 59 

Whip-gut 4.59,529 

Willow- 
articles  451* 

sheets  and  squares,   for  hats, 

bonnets,  and  hoods 518 

Wiltou  carpets 400 

Window  curtains,  of  lace 373 

glass 112 

Windows,  stained  or  painted  gliisa.  122 
Wines- 
coloring 22 

prune 339 

sparkling 335 

still 330 

Wings,  nietal 196 

Wire — 

cloths 148 

corset 148 

crinoliue 148 

galvanized 148 

bat 148 

iron  and  steel 117, 148 

nails 175 

nettings 148 

rope 148 

for  vessels.     Sec.  8. 

strand 148 

additional  duties 148 

covered  with  cotton  or  silk  . ..  148 

rods 147 

Witherite .500 

Women's  hats 451 

Wood- 
ashes  495 

lye  of 495 

blocks  of  various  kinds 223 

bolts 755 

box 2-'0,  7.56 

cabinet 220, 756 

casks  and  barrels,  etc 228 

cedar 750 

posts,  etc 219 

cabinet  furniture 230 

chair  cane 229 


Pariigraph. 
Wood — Continued. 

clai>boards 221 ,  222 

ebony 220, 7.56 

fence  posts 7.55 

lire 755 

foreign  export  duties 218 

granadilla 220, 7.50 

hou.se  furniture 230 

lance 220, 7.56 

laths 224 

ligmim-vitu} 220,  75(5 

mahogany 220,  7.56 

manufactures 230 

pickets  and  palings 225 

rose 220, 756 

satin 220, 7.56 

shingles 22() 

staves 227 

timber 216, 217 

veneers  of 220 

Wood-tar 731 

Wood,  unmanufactured 220 

Woods 756 

for  dyeing 24,560 

Writing-paper 422 

Wool— 

classification  of 381 

definition  of 376-378 

diflerent  rates  of,  according  to 

condition 383 

duty  of  first  class 3H4 

duty  of  second  class 384 

duty  of  third  class 385,  386 

noils 388 

on  the  skin   387 

roping,  roving,  or  to]>s 390 

slubbing  wa.ste,  roving  waste, 
ring  waste,  yarn  waste,  gar- 
netted  waste 388 

top  waste 388 

nn  waslied 382 

Wools .375-408 

on  the  skin   387 

scoured 381 

washed 382 

Woolen — 

braces,  beltings,  bindings,  etc.       398 
braids.galloous,  fringes,  gimp.s, 

etc 398 

blankets 393 

bunting 395 

coat  linings 394,395 

cords,  cords  and  tassels,  etc...       398 
cloaks,   dolmans,   jackets,  tal- 
mas, etc — 397 

cloths 392 

clothing,  ready-made 39(5 

dress  goods 394 ,  395 

dress  trimmings,  laces,  em- 
broideries        398 

felt  and  felt  fabrics 396 

flannels 393 

flocks 389 

grease 316 

hats  of  wool 393 

Italian  cloths 394, 395 

knit  fabrics 392 

manufactures  of 375-408 

niuugo..... 389 


26 


Paragraph. 
Woolen — Continued. 

plushea 3% 

rags -. '^^'-^ 

shawls 392 

shoddy -  -  -  388 

waste 388 

yarns 391 

nets,  buttons,  barrel   buttons, 

etc 398 

tassels  and  oruaments 398 

webbinjr,  Koriugs,  susiicudi-ra, 

etc...   .!..-....: 398 

Works  of  art 7;')?,  758,  7G9 

Worm  gut,  manufactures 459 

Worm  gut 5-9 

Worsted  cloths 392 

Worsted  yarns 391 

Y. 

Yarns 760 


Paragraph. 

Yam — 

coir  54J» 

cotton 342 

flax 370 

hemp 370 

jute 361 

silk 410 

woolen 391 

worst  ed 391 

Yellow  metal 195 

Z. 

Zaffer 7G1 

Zinc -• ••^12-214 

blocks 212 

pigs 212 

sheets 213 

old  214 

oxide  of.. 60 


AN  ACT  to  reduce  the  revenue  aud  equalize  duties  on  imports,  and  for  other 

purposes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled,  That  on  and  after 
the  sixth  day  of  October,  eighteen  hundred  and  ninety,  unless  other- 
wise specially  provided  for  in  this  act,  there  shall  be  levied,  collected, 
and  paid  upon  all  articles  imported  from  foreign  countries,  and 
mentioned  in  the  schedules  herein  contained,  the  rates  of  duty  which 
are,  by  the  schedules  and  paragraj^hs,  respectively  prescribed, 
namely : 

[All  changes  from  the  old  law  are  indicated  by  foot-notes  or  by  itnlics.  ] 

Schedule  A. — Chemicals,  Oils  and  Paints. 

Acids.— 

1.  Acetic  or  pyroligneous  acid,  not  exceeding  the  specific  gravity 

of  one  and  forty-seven  one-thousandths,  one  and  one-half 
cents  per  pound  ;  exceeding  the  specific  gravity  of  one  aud 
forty-seven  one  thousandths,  four  cents  per  pound. 
Old  law:  Two  cents  and  four  cents. 

2.  Boracic  acid,  five  cents  per  pound. 

Old  law:  Pure,  five  cents  per  pound;  commercial,  four  cents. 

3.  Chromic  acid,  six  cents  per  pound. 

Old  law:  Fifteen  per  centum. 

4.  Citric  acid,  ten  cents  per  pound. 

5.  Sulphuric  acid  or  oil  of  vitriol,  not  otherwise  specially  pro- 

vided for,  one-fourth  of  one  cent  per  pound. 
Old  law:  Free  under  general  provision  for  acids. 

6.  Tannic  acid  or  tannin,  seventy-five  cents  per  pound. 

Old  law:  One  dollar  per  pound. 

7.  Tartaric  acid,  ten  cents  per  pound. 

8.  Alcoholic  perfumery,  including  cologne-water  and  other  toilet 

waters,  two  dollars  per  gallon  and  fifty  per  centum  ad  valo- 
rem ;  alcoholic  compounds  not  specially  provided  for  in  this 
act,  two  dollars  per  gallon  and  twenty-five  j^er  centum  ad 
valorem. 

9.  Alumina,  alum,  alum  cake,  patent  alum,  sulphate  of  alumina, 

and  aluminous  cake,  and  alum  in  crystals  or  ground,  six- 
tenths  of  one  cent  per  pound. 

10.  Ammonia. — Carbonate  of,  one   and    three-fourths  cents   per 

pounA;  muriate  of,  or  sal-ammoniac,  three-fourths  of  one 
cent  per  pound;  suljjhate  of,  one-half  of  one  cent  per  pound. 
Old  law:  Carbonate  of,  twenty  per  centum;  muriate  of,  ten  per 
centum;  sulphate  of,  twenty  per  centum. 

11.  Blacking  of  all  kinds,  twenty-five  per  centum  ad  valorem. 

12.  Blue  vitriol,  or  sulphate  of  copper,  two  cents  per  pound. 

Oid  law:  Three  cents  per  pound. 

27; 


28 

13.  Bone-cTiar,  suitable  for  use  in  decolorizing  sugars,  twenty-five 

per  centum  ad  valorem. 

Old  law:  All  bone-char  twenty-five  per  centum. 

14.  Borax,  crude,  or  borate  of  soda,  or  borate  of  lime,  tbree  cents 

per  pound;  refined  borax,  five  cents  per  pound. 

15.  Camplior,  refined,  four  cents  per  pound. 

Old  law:  Five  cents  per  pound. 

16.  Chalk,  prepared,  precipitated,  French,  and  red,  one  cent  per 

pound;  all  other  chalk  preparations  not  specially  provided 
for  in  this  act,  twenty  per  centum  ad  valorem. 

17.  Chloroform,  twenty-five  cents  per  pound. 

Old  law:  Fifty  cents  per  pound. 

Coal-tar  preparations. — 

18.  All  coal-tar  colors  or  dyes,  by  whatever  name  known,  and  not 

specially  provided  for  in  this  act,  thirty-five  per  centum  ad 
valorem. 

19.  All  preparations  of  coal-tar,  not  colors  or  dyes,  not  specially 

provided  for  in  this  act,  twenty  per  centum  ad  valorem. 

20.  Cobalt,  oxide  of,  thirty  cents  per  pound. 

Old  law:  Twenty  per  centum. 

21.  Collodion  and  all  compounds  of  pyroxyline,  by  whatever  name 
known,  fifty  cents  per  pound;  rolled  or  in  sheets,  but  not  made  up 
into  articles,  sixty  cents  per  pound;  if  in  finished  or  partly-finished 
articles,  sixty  cents  per  pound  and  twenty-five  per  centum  ad 
valorem. 

22.  Coloring  for  brandy,  wine,  beer,  or  other  liquors,  fifty  per 
centum  ad  valorem. 

Text  of  old  law  :  Coloring  for  brandy,  50  per  centum. 

23.  Copperas  or  sulphate  of  iron,  three-tenths  of  one  cent  per 
pound. 

24.  Drugs,  such  as  barks,  beans,  berries,  balsams,  buds,  bulbs,  and 
bulbous  roots,  and  excrescences,  such  as  nut-galls,  fruits,  flowers, 
dried  fibers  grains,  gums,  and  gum  resins,  herbs,  leaves,  lichens, 
mosses,  nuts,  roots  and  stems,  spices,  vegetables,  seeds  (aromatic,  not 
garden  seeds),  and  seeds  of  morbid  growth,  weeds,  woods  used  ex- 
pressly for  dyeing,  and  dried  insects,  any  of  the  foregoing  which  are 
not  edible,  but  which  have  been  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  act,  ten  per  centum  ad  valorem. 

25.  Ethers  sulphuric,  forty  cents  per  pound  ;  spirits  of  nitrous 
ether,  twenty-five  cents  per  pound ;  fruit  ethers,  oils,  or  essences, 
two  dollars  and  fifty  cents  per  pound ;  ethers  of  all  kinds  not  spe- 
cially provided  for  in  this  act,  one  dollar  per  pound. 

Old  law:  Ethers  sulphuric,  fifty  cents  per  pound;  nitrous  ether, 
tliirty  cents  per  pound;  ethers  all  other,  one  dollar  per  pound; 
oenanthic,  or  oil  of  cognac,  four  dollars  per  ounce;  fruit  etliers, 
etc.,  two  dolhirs  and  fifty  cents  per  pound;  oil  or  essence  of 
rum,  fifty  cents  per  ounce. 

26.  Extracts  and  decoctions  of  logwood  and  other  dye-woods,  ex- 
tract of  sumac,  and  extracts  of  barks,  such  as  are  commonly  used 
for  dyeing  or  tanning,  not  specially  provided  for  in  this  act,  seven- 
eighths  of  one  cent  per  pound;  extracts  of  hemlock  bark  one-half 
of  one  cent  per  j)Ound. 

Old  law:  Logwood  and  other  dye-woods,  extract,  ten  per  centum; 
sumac  extract,  twenty  i)er  centum;  extract  of  hemlock  and 
other  barks  for  tanning,  twenty  per  centum. 


I 


29 

27.  Gelatine,  glue,  and  isinglass  or  fish-glue,  valued  at  not  above 
seven  cents  per  pound,  one  and  onc'-half  cents  por  pound  ;  valued  at 
above  seven  cents  per  pound  and  not  above  tliirty  conts  per  pound, 
twenty-five  per  centum  ad  valorem ;  valued  at  above  thirty  cents 
per  pound,  thirty  per  centum  ad  valorem. 

Old  law:  Glue,  twenty  per  centum;  gelatine,  thirty  per  centum; 
fish-glue,  or  isinglass,  twenty-five  jier  centum. 

28.  Glycerine,  crude,  not  purified,  one  and  tliree-fourths  cents  per 
pound.     Refined,  four  and  one-lialf  cents  per  pound.  . 

Old  law:  Crude,  two  cents  per  pound;  refined,  five  cents  pound. 

29.  Indigo,  extracts,  or  pastes  of,  three-fourths  of  one  cent  per 
pound ;  carmined,  ten  cents  per  pound. 

Old  law:  All  ten  per  centum. 

30.  Ink  and  ink-powders,  printers'  ink,  and  all  other  ink,  not 
specially  provided  for  in  this  act,  thirty  por  centum  ad  valorem. 

Old  law:  Ink  of  all  kinds  and  ink  powders,  thirty  per  centum. 

31.  Iodine,  resublimed,  thirty  cents  per  pound. 

32.  Iodoform,  one  dollar  and  fifty  cents  per  pound. 

Old  law:  Two  dollars  per  pound. 

33.  Licorice,  extracts  of,  in  paste,  rolls,  or  other  forms,  five  and 
one-half  cents  per  pound. 

Old  law:  Paste  or  roll,  seven  and  one-half  cents  per  pound;  juice, 
three  cents  pound. 

34.  Magnesia,  carbonate  of,  medicinal,  four  cents  per  pound  ;  cal- 
cined, eight  cents  per  pound  ;  sulphate  of,  or  Epsom  salts,  three- 
tenths  of  one  cent  per  pound. 

Old  law:  Carbonate  of,  five  cents  per  pound;  calcined,  ten  cents 
per  pound;  sulphate,  twelve  cents  per  pound. 

35.  Morphia,  or  morphine,  and  all  salts  thereof,  fifty  cents  per 
ounce. 

Old  law:  One  dollar  per  pound. 

Oils.— 

36.  Alizarine  assistant,  or  soluble  oil,  or  oleate  of  soda,  or  Turkey 

red  oil,  containing  fifty  per  centum  or  more  of  castor  oil, 
eighty  cents  per  gallon;  containing  less  than  fifty  jjer  centum 
of  castor  oil,  forty  cents  per  gallon;  all  other,  thirty  per 
centum  ad  valorem. 

Old  law:  By  ruling  of  Treasury  Department  as  castor  oil  at  eighty 
cents  per  gallon. 

37.  Castor  oil,  eighty  cents  per  gallon. 

38.  Cod-liver  oil,  fifteen  cents  i)er  gallon. 

Old  law:  Twenty-five  per  centum. 

39.  Cotton-seed  oil,  ten  cents  per  gallon  of  seven  and  one-half 

pounds  weight. 

Old  law:  Twenty-five  cents  per  galloi 

40.  Croton  oil,  thirty  cents  per  pound. 

Old  law:  Fifty  cents  per  pound. 

41.  Flaxseed  or  linseed  and  poppy-seed  oil,  raw,  boiled,  or  oxi- 

dized, thirty-two  cents  per  gallon  of  seven  and  one-half 
pounds  weight. 

Old  law:  Twenty-five  cents  per  gallon;  poppy  oil  free. 

42.  Fusel  oil,  or  amylic  alcohol,  ten  per  centum  ad  valorem 

43.  Hemp-seed  oil  and  rape-seed  oil,  ten  cents  per  gallon. 


30 

44.  Olive  oil,  fit  for  salad  purposes,  thirty-five  cents  per  gallon. 

Old  law:  Twenty-five  per  centum. 

45.  Peppermint  oil,  eighty  cents  per  pound. 

Old  law:  Twenty-five  per  centum. 

46.  Seal,  herring,  whale,  and  other  fish  oil  not  specially  provided 

for  in  this  act,  eight  cents  per  gallon. 
Old  law:  Twenty -five  per  centum. 

47.  Opium,  aqueous  extract  of,  for  medicinal  uses,  and  tincture  of, 
as  laudanum,  and  all  other  liquid  preparations  of  opium,  not  spe- 
cially provided  for  in  this  act,  forty  per  centum  ad  valorem. 

48.  Opium  containing  less  than  nine  per  centum  of  morphia,  and 
opium  prepared  for  smoking,  twelve  dollars  per  pound;  but  opium 
prepared  for  smoking  and  other  preparations  of  opium  deposited  in 
bonded- warehouse  shall  not  be  removed  therefrom  without  payment 
of  duties,  and  such  duties  shall  not  be  refunded. 

Old  law:  Ten  dollars  per  pound  on  opium  for  smoking;  containing 
less  than  nine  per  centum  of  opium  prohibited;  opium,  crude, 
containing  nine  per  centum  or  more  one  dollar  per  pound. 

Paints,  Colors,  and  Varnishes. — 

49.  Baryta,  sulphate  of,  or  barytes,  including  barytes  earth,  un- 

manufactured, one  dollar  and  twelve  cents  per  ton;  manu- 
factured, six  dollars  and  seventy-two  cents  per  ton. 

Old  law:  Unmanufactured  ten  per  centum;  manufactured,  one- 
quarter  cent  per  pound. 

60.  Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others,  con- 
taining ferrocyauide  of  iron,  dry  or  ground  in  or  mixed  with 
oil,  six  cents  per  pound;  in  pulp,  or  mixed  with  water  six 
cents  per  pound  on  the  material  contained  therein  when  dry. 
Old  law:  Twenty  per  centum. 

51.  Blanc-fixe,  or  satin  white,  or  artificial  sulphate   of   barytes, 

three-fourths  of  one  cent  per  pound. 
Old  law:  Twenty-five  per  centum. 

52.  Black,  made  from  bone,  ivory,  or  vegetable,  under  whatever 

name  known,  including  bone-black  and  lamp-black,  dry  or 
ground  in  oil  or  water,  twenty-five  per  centum  ad  valorem. 
Old  law:  Change  in  text,  but  same  rate. 

53.  Chrome  yellow,  chrome  green,  and  all  other  chi*omium  colors 

in  which  lead  and  bichromate  of  potash  or  soda  are  compo- 
nent parts,  dry,  or  ground  in  or  mixed  with  oil,  four  and  one- 
half  cents  per  pound;  in  pulp  or  mixed  with  water,  four  and 
one-half  cents  per  pound  on  the  material  contained  therein 
when  dry. 

Old  law:  Twenty -five  per  centum. 

54.  Ocher  and  ochery  earths,  sienna  and  sienna   earths,  umber 

and  umber  earths  not  specially  provided  for  in  this  act,  dry, 
one-fourth  of  one  cent  per  pound  ;  ground  in  oil,  one  and 
one-half  cents  per  pound. 

Old  law:  Dry,  one-lialf  cent  per  pound;  in  oil,  one  cent  per  pound. 

55    Ultramarine  blue,  four  and  one-half  cents  per  pound. 
Old  law:  Five  cents  per  pound. 

56.  Varnishes,  including  so-called  gold  size  or  japan,  thirty-five 
per  centum  ad  valorem  ;  and  on  spirit  varnishes  for  the  alco- 
hol contained  therein,  one  dollar  and  thirty-two  cents  per 
gallon  additional. 

Old  law:  Forty  per  centiuri  ad  valorem  on  varnish;  gold  size,  free; 
Japan,  forty  per  centum  by  Treasury  ruling. 


31 

67.  Vermilion  red,  and  colors  containing  quicksilver,  dry  or  ground 

in  oil  or  water,  twelve  cents  per  i)ound. 
Old  law:  Twenty-five  per  centum. 

68.  Wash  blue,  containing  ultramarine,  three  cents  per  pound. 

Old  law:  Twenty  per  centum. 

69.  Whiting  and  Paris  white,  dry,  one-half  of  one  cent  per  pound  ; 

ground  in  oil,  or  putty,  one  cent  per  pound. 

60.  Zinc,  oxide  of,  and  ichite  paint  containing  zinc,  hut  not  con- 

taining lead ;  dry,  one  and  one-fourth  cents  per  pound ; 
ground  in  oil,  one  and  three-fourth  cents  per  pound. 
Note. — New  matter  in  italics. 

61.  All  other  paints  and  colors,  whether  dry  or  mixed,  or  ground 

in  water  or  oil,  including  lakes,  crayons,  smalts,  and  frost- 
ings,  not  specially  j)rovided  for  in  this  act,  and  artists'  colors 
of  all  kinds,  in  tubes  or  otherwise,  twenty-five  per  centum 
ad  valorem;  all  paints  and  colors,  mixed  or  ground  with 
water  or  solutions  other  than  oil,  and  commercially  known 
as  artists'  water  color  paints,  thirty  per  centum  ad  valorem. 
Old  law  •  Twenty-five  per  centum  on  all.     Entire  change  of  text. 

Lead  products. — 

62.  Acetate  of   lead,  white,  five  and  one-half  cents   per  pound  • 

brown,  three  and  one-half  cents  per  pound. 

63.  Litharge,  three  cents  i)er  pound. 

64.  Nitrate  of  lead,  three  cents  per  pound. 

65.  Orange  mineral,  three  and  one-half  cents  per  pound. 

Old  law:  Three  cents  per  pound. 

66.  Red  lead,  three  cents  per  pound. 

Note. — New  matter  in  italics. 

67.  White  lead,  and  white  paint  containing  lead,  dry  or  in  pulp, 

or  ground  or  mixed  with  oil,  three  cents  per  pound. 
Note. — New  matter  in  italics. 

68.  Phosphorus,  twenty  cents  per  pound. 

Old  law:  Ten  cents  per  pound. 

Potash. — 

69.  Bichromate  and  chromate  of,  three  cents  per  pound. 

70.  Caustic  or  hydrate  of,  refined  in  sticks  or  rolls,  one  cent  per 

pound. 

Old  law:  Twenty  per  centum, 
73 .  Hydriodate,  iodide,  and  iodate  of,  fifty  cents  per  pound. 

72.  Nitrate  of,  or  saltpeter,  refined,  one  cent  per  pound. 

Old  law:  One  and  one-half  cents  per  pound. 

73.  Prussiate  of,  red,  ten  cents  per  pound ;  yellow,  five  cents  per 

pound. 

Preparations. — 

74.  All  medicinal  preparations,  including  medicinal  proprietary 

preparations,  of  which  alcohol  is  a  component  part,  or  in  the 
preparation  of  which  alcohol  is  used,  not  specially  provided 
for  in  this  act,  fifty  cents  per  pound. 

Old  law:  Change  of  text.     Hoflfman's  anodyne,  thirty  cents  per 

pound. 

76.  All  medicinal  preparations,  including  medicinal  proprietary 

preparations,  of  which  alcohol  is  not  a  component  part,  and 

not  specially  provided  for  in  this  act,  twenty-five  per  centum 


'62 

ad  valorem  ;  calomel  and  otlier  mercurial  medicinal  prepara- 
tions, thirty-five  per  centum  ad  valorem. 

Old  law:  Twenty-five  per  centum  and  fifty  per  centum. 

76.  Products  or  [preparations  kiiown  as  alkalies,  alkaloids,  distilled 

oils,  essential  oils,  expressed  oils,  rendered  oils,  and  all  com- 
binations of  the  foregoing,  and  all  chemical  compounds  and 
salts,  not  specially  provided  for  in  this  act,  twenty-five  per 
ceutum  ad  valorem. 

77.  Preparations  used  as  applications  to  the  hair,  mouth,  teeth, 

or  skin,  such  as  cosmetics,  dentifrices,  pastes,  pomades, 
powders,  and  tonics,  including  all  known  as  toilet  prepara- 
tions, not  specially  provided  for  in  this  act,  fifty  per  centum 
ad  valorem. 

Change  of  text. 

78.  Santonine,  and  all  salts  thereof  containing  eighty  per  centum  or 

over  of  santonine,  two  dollars  and  fifty  cents  per  pound. 
Old  law:  Three  dollars  per  pound. 

79.  Soap:  Castile-soap,  one  and  one-fourth  cents  per  pound;  fancy, 

perfumed,  and  all  descriptions  of  toilet-soap,  fifteen  cents 
per  pound;  all  other  soaps,  not  specially  [n'ovided  for  in  this 
act,  twenty  per  centum  ad  valorem. 

Old  law:  Castile-soap,  twenty  per  centum. 

Soda. — 

80.  Bicarbonate  of  soda  or  supercarbonate  of  soda  or  saleratus,  one 

cent  per  pound. 

Old  law:  One  and  one-half  cents  per  pound. 

81.  Hydrate  of,  or  caustic  soda,  one  cent  per  pound. 

82.  Bichromate  and  chromate  of,  three  cents  per  pound. 

Old  law:    Not   enumerated,   but  classified  under  bichromate  of 
potash  at  three  cents  per  pound. 

83.  Sal-soda,  or  soda-crystals,  and   soda-ash,  one  fourth  of  one 

cent  per  pound. 

84.  Silicate  of  soda,  or  other  alkaline  silicate,  one-half  of  one  cent 

per  pound. 

85.  Sulphate  of  soda,  or  salt-cake  or  niter-cake,  one  dollar  and 

twenty-five  cents  per  ton. 

Old  law:  Twenty  per  centum. 

86.  Sponges,  twenty  per  centum  ad  valorem. 

87.  Strychnia,  or  strychnine,  and  all  salts  thereof,  forty  cents  per 

ounce. 

Old  law:  Fifty  cents  per  ounce. 

88.  Sulphur,  refined,  eight  dollars  per  ton;  sublimed,  or  flowers 

of,  ten  dollars  per  ton. 

Old  law:  Refined,  ten  dollars  per  ton;  flowers,  twenty  dollars  per 
ton. 

89.  Sumac,  ground,  four-tenths  of  one  cent  per  pound. 

Old  law :  Three-tenths  cent  per  pound. 

90.  Tartar,  cream  of,  and  patent  tartar,  six  cents  per  pound. 

91.  Tartars  and  lees  crystals,  partly  refined,  four  cents  per  pound. 

92.  Tartrate  of  soda  and  potassa,  or  Rochelle  salts,  three  cents  per 

poujid, 


33 

Schedule  B.— Earths,  EARTHEifWARE,  and  Glassware. 

Brick  and  tile — 

93.  Fire-brick,  not  glazed,  enameled,  ornamented,  or  decorated  in 

any  manner,  one  dollar  and  twenty-five  cents  per  ton;  glazed, 
enameled,  ornamented,  or  decorated,  forty-live  per  centum  ad 
valorem. 

Old  law:  Fire-brick,  twenty  per  centum;  brick,  twenty-five  per 
centum. 

94.  Tiles  and  brick,  other  than  fire-brick,  not  glazed,  ornamented, 

painted,  enameled,  vitrified,  or  decorated,  twenty-five  per 
centum  ad  valorem;  ornamented,  glazed,  painted,  enameled, 
vitrified,  or  decorated,  and  all  encaustic,  forty-five  per  centum 
ad  valorem. 

Old  law:  Encaustic  tiles,  thirty-five  per  centum;  roofing  and  pav- 
ing tiles,  twenty  per  centum,  and  some  classed  by  Treasury  rul- 
ings as  placques,  etc. ,  at  sixty  per  centum. 

Cement,  lime,  and  plaster — 

95.  Roman,  Portland,  and  other  hydraulic   cement,  in  barrels, 

sacks,  or  other  packages,  eight  cents  per  one  hundred  pounds, 
including  weight  of  barrel  or  package;  in  bulk,  seven  cents 
per  one  hundred  pounds;  other  cement,  twenty  per  centum 
ad  valorem. 

Old  law:  Twenty  per  centum.  A 

96.  Lime,  six  cents  per  one  hundred  pounds,  including  weight  of 

barrel  or  package. 

Old  law:  Ten  per  centum. 

97.  Plaster  of  Paris,  or  gypsum,  ground,  one  dollar  per  ton;  cal- 

cined, one  dollar  and  seventy-five  cents  per  ton. 
Old  law;  Twenty  per  centum. 

Clays  or  earths — 

98.  Clays  or  earths,  unwrought  or  unmanufactured,  not  specially 

provided  for  in  this  act,  one  dollar  and  fifty  cents  per  ton  ; 
wrought   or    manufactured,  not   specially  provided  for  in 
this  act,  three  dollars  per  ton ;  china  clay,  or  kaolin,  three 
dollars  per  ton. 
Earthenware  and  china — 

99.  Common  brown  earthenware,  common  stoneware,  and  cruci- 

bles, not  ornamented  or  decorated  in  any  manner,  twenty- 
five  per  centum  ad  valorem. 

Old  law:  Stoneware  above  the  capacity  of  ten  gallons,  twenty  per 
centum;  crucibles,  twenty -five  per  centum. 

100.  China,  porcelain,  parian,  bisque,  earthen,  stone  and  crockery 

ware,  including  j)lacques,  ornaments,  toys,  charms,  vases, 
and  statuettes,  painted,  tinted,  stained,  enameled,  printed, 
gilded,  or  otherwise  decorated  or  ornamented  in  any  man- 
ner, sixty  per  centum  ad  valorem;  if  plain  white,  and  not 
ornamented  or  decorated  in  any  manner,  fifty-five  per  centum 
ad  valorem. 

Note. — The  text  is  made  more  comprehensive  than  in  the  old  law. 

101.  All  other  cliina,  porcelain,  parian,  bisque,  earthen,  stone,  and 

crockery  ware,  and  manufactures  of  the  same,  by  whatso- 
ever designation  or  name  known  in  the  trade,  including  lava 
tips  for  burners,  not  specially  provided  for  in  this  act,  if 

;369o 3 


34 

ornamented  or  decorated  in  any  manner,  sixty  per  centum 
ad  valorem;  if  not  ornamented  or  decorated,  fifty-five  per 
centum  ad  valorem. 

Old  law:  Fiftj'-five  per  centum. 

102.  Gas-retorts,  three  dollars  each. 

Old  law:  Twenty-five  per  centum. 

Glass  and  glassware — 

103.  Green,  and  colored,  molded  or  pressed,  and  hint,  and  lime 

glass  bottles,  holding  more  than  one  pint,  and  demijohns,  and 
carboys  (covered  or  uncovered),  and  other  molded  or  pressed 
green  ana  colored  and  flint  or  lime  bottle  glass\Yare,  not  spe- 
cially provided  for  in  this  act,  one  cent  per  pound.  Green, 
and  colored,  molded  or  pressed,  and  flint,  and  lime  glass 
bottles,  and  vials  holding  not  more  than  one  pint  and  not  less 
than  one-quarter  of  a  pint,  one  and  one-half  cents  per  pound; 
if  holding  less  than  one-fourth  of  a  pint,  fifty  cents  per  gross. 

Old  law:  Green  and  colored,  one  cent  j)er  pound;  flint  and  lime, 
forty  per  centum. 

104.  All  articles  enumerated  in  the  preceding  paragraph,  if  filled, 

and  not  otherwise  provided  for  in  this  act,  and  the  contents 
are  subject  to  an  ad  valorem  rate  of  duty,  or  to  a  rate  of 
duty  based  upon  the  value,  the  value  of  such  bottles,  vials, 
or  other  vessels  shall  be  added  to  the  value  of  the  contents 
*ISor  the  ascertainment  of  the  dutiable  value  of  the  latter; 
but  if  filled,  and  not  otherwise  provided  for  in  this  act,  and 
the  contents  are  not  subject  to  an  ad  valorem  rate  of  duty, 
or  to  rate  of  duty  based  on  the  value,  or  are  free  of  duty, 
such  bottles,  vials,  or  other  vessels  shall  pay,  in  addition  to 
the  duty,  if  any,  on  their  contents,  the  rates  of  duty  pre- 
scribed m  the  preceding  paragraph :  Provided,  That  no  arti- 
cle manufactured  from  glass  described  in  the  preceding 
paragraph  shall  pay  a  less  rate  of  duty  than  forty  per 
centum  ad  valorem. 

Old  law:  Green  and  colored  thirty  per  centum;  flint  and  lime  forty 
per  centum,  in  addition  to  duty  on  contents. 

105.  Flint  and  lime,  pressed  glassware,  not  cut,  engraved,  painted, 

etched,  decorated,    colored,  printed,   stained,   silvered,  or 
gilded,  sixty  per  centum  ad  valorem. 
Old  law:  Forty  per  centum. 

106.  All  articles  of  glass,  cut,  engraved,  painted,  colored,  printed, 

stained,  decorated,  silvered,  or  gilded,  not  including  jolate 
glass  silvered,  or  looking-glass  plates,  sixty  per  centum  ad 
valorem. 

Old  law:  forty -five  per  centum. 

107.  Chemical  glassware  for  use  in  laboratory,  and  not  otherwise 

specially  provided  for  in  this  act,  forty-five  per  centum  ad 
valorem. 

Note. — New  matter  in  italics. 

108.  Thin-blown  glass,  blown  with  or  without  a  mold,  including 

glass  chimneys  and  all  other  manufactures  of  glass,  or  of 
which  glass  shall  be  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  act,  sixty  per  centum  ad 
valorem. 
.  -  Old  Ia.w:  Mostly  forty  and  forty-five  per  centiim. 


35 

109.  Heavy-blown  glass,  blown  with  or  without  a  mold,  not  cut 

or  decorated,  finished  or  unfinished,  sixty  per  centum  ad 
valorem. 

Old  law:  Forty  per  centum. 

110.  Porcelain  or  opal  glassware,  sixty  per  centum  ad  valorem. 

Old  law:  Forty  per  centum. 

111.  All  cut,  engraved,  painted,  or  otherwise  ornamented  or  dec- 

orated glass  bottles,  decanters,  or  other  vessels  of  glass  shall, 
if  filled,  pay  duty  in  addition  to  any  duty  chargeable  on 
the  contents,  as  if  not  filled,  unless  otherwise  specially  pro- 
vided for  in  this  act. 

112.  Unpolished  cylinder,  crown,  and  common  window-glass,  not 

exceeding  ten  by  fifteen  inches  square,  one  and  three-eighths 
cents  per  pound;  above  that,  and  not  exceeding  sixteen  by 
twenty-four  inches  square,  one  and  seven-eighths  cents  per 
pound;  above  that,  and  not  exceeding  twenty-four  by  thirty 
inches  square,  two  and  three-eighths  cents  per  pound;  above 
that,  and  not  exceeding  twenty-four  by  thirty-six  inches 
square,  two  and  seven-eighths  cents  per  pound;  ail  above 
that,  three  and  one-eighth  cents  per  pound:  Provided,  That 
unpolished  cylinder,  crown  and  common  window  glass,  im- 
ported in  boxes,  shall  contain  fifty  square  feet,  as  nearly  as 
sizes  will  permit,  and  the  duty  shall  be  computed  thereon 
according  to  the  actual  weight  of  glass. 

Old  law:  To  ten  by  fifteen,  one  and  three-eighths  cents  per  pound; 
above  that  to  sixteen  by  twenty-four,  one  and  seven-eighths; 
above  that  to  twenty -four  by  thirty,  two  and  three-eighths;  all 
above,  trwo  and  seven-eighths,  with  an  allowance  for  box 
weight  on  single  thick  of  five  pounds,  and  on  double  thick  of 
ten  pounds. 

113.  Cylinder  and  crown-glass,   polished,   not  exceeding  sixteen 

by  twenty-four  inches  square,  four  cents  per  square  foot; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches 
square,  six  cents  per  square  foot;  above  that,  and  not  ex- 
ceeding twenty-four  by  sixty  inches  square,  twenty  cents 
per  square  foot;  above  that,  forty  cents  per  square  foot. 

Old  law:  To  ten  by  fifteen,  two  and  one-half  cents  square  foot; 
above  that  to  sixteen  by  twenty-four,  four  cents;  above  that 
to  twenty-four  by  thirty,  six  cents;  above  that  to  twenty-four 
by  sixty,  twenty  cents;  all  above  that,  forty  cents. 

114.  Fluted,    rolled,   or  rough  plate-glass,  not  including  crown, 

cylinder,  or  common  window-glass,  not  exceeding  ten  by 
fifteen  inches  square,  three-fourths  of  one  cent  per  square 
foot;  above  that,  and  not  exceeding  sixteen  by  twenty-four 
inches  square,  one  cent  per  square  foot;  above  that,  and 
not  exceeding  twenty-four  by  thirty  inches  square,  one  and 
one-half  cents  per  square  foot;  all  above  that,  two  cents  per 
square  foot;  and  all  fluted,  rolled,  or  rough  plate-glass,  weigh- 
ing over  one  hundred  pounds  per  one  hundred  square  feet, 
shall  pay  an  additional  duty  on  the  excess  at  the  same  rates 
herein  imposed:  Provided,  Tliat  all  of  the  above  plate-glass 
when  ground,  smoothed  or  otherwise  obscured  shall  be  sub- 
ject to  the  same  rate  of  duty  as  cast  polished  plate-glass  un- 
silvered. 

Old  law:  Was  the  same,  omitting  the  proviso.  New  matter  in 
italics. 


36 

115.  Cast  polished  plate-glass,  finished  or  imfinished  and  -unsil- 

vered,  not  exceeding  sixteen  by  twenty-four  inches  square, 
five  cents  per  square  foot;  above  that,  and  not  exceeding 
twenty-four  by  thirty  inches  square,  eight  cents  per  square 
foot;  above  that,  and  not  exceeding  twenty-four  by  sixty 
inches  square,  twenty-five  cents  per  square  foot;  all  above 
that,  fifty  cents  per  square  foot. 

Old  law:  In  addition  to  above  had  a  bracket  not  exceeding  ten  by 
fifteen  at  three  cents  per  square  foot,  but  did  not  contain  the 
words  "  finished  or  unfinished." 

116.  Cast  polished  plate-glass,  silvered,  and  looking-glass  plates, 

not  exceeding  sixteen  by  twenty-four  inches  square,  six 
cents  per  square  foot;  above  that,  and  not  exceeding  twenty- 
four  by  thirty  inches  square,  ten  cents  per  square  foot; 
above  that,  and  not  exceeding  twenty-four  by  sixty  inches 
square,  thirty-five  cents  per  square  foot;  all  above  that, 
sixty  cents  per  square  foot. 

Old  law  has  a  bracket  up  to  ten  by  fifteen  at  four  cents  per  square 
foot. 

117.  But  no  looking-glass  plates,  or  plate-glass  silvered,   when 

framed,  shall  pay  a  less  rate  of  duty  than  that  imposed  upon 
similar  glass  of  like  description  not  framed,  but  shall  pay 
in  addition  thereto  upon  such  frames  the  rate  of  duty  appli- 
cable thereto  when  imported  separate. 

Old  law:  Additional  duty  of  thirty  per  centum  on  the  frames. 

118.  Cast  polished  plate-glass,  silvered  or  unsilvered,  and  cylinder, 

crown,  or  common  window-glass,  when  ground,  obscured, 
frosted,  sanded,  enameled,  beveled,  etched,  embossed,  en- 
graved, stained,  colored,  or  otherwise  ornamented  or  deco- 
rated, shall  be  subject  to  a  duty  of  ten  per  centum  ad  valo- 
rem in  addition  to  the  rates  otherwise  chargeable  thereon. 
Not  in  old  law. 

119.  Spectacles  and  eyeglasses,  or  spectacles  and  eyeglass-frames, 

sixty  per  centum  ad  valorem. 

Old  law:  Forty-five  per  centum  or  twenty-five  per  centum  or  accord- 
ing to  component  of  chief  value. 

120.  On  lenses  costing  one  dollar  and  fifty  cents  per  gross  pairs,  or 

less,  sixty  per  centum  ad  valorem. 
Old  law:  Forty-five  per  centum. 

121.  Spectacle  and  eyeglass  lenses  with  their  edges  ground  or  bev- 

eled to  fit  frames,  sixty  per  centum  ad  valorem. 
Old  law:  Forty-five  per  centum  or  free. 

122.  All  stained  or  painted  window-glass  and  stained  or  painted 

glass  windows,  and  hand,  pocket,  or  table  mirrors  not  exceed- 
ing in  size  one  hundred  and  forty-four  square  inches,  with 
or  without  frames  or  cases,  of  whatever  material  composed, 
lenses  of  glass  or  pebble,  wholly  or  partly  manufactured, 
and  not  specially  provided  for  in  this  act,  and  fusible  enamel, 
forty-five  per  centum  ad  valorem.  __ 

Old  law:  Forty-five  per  centum,  thirty  per  centum,  ten  per  centum. 

Marbt^e  and  stone,  and  manufactures  OF — 

123.  Marble  of  all  kinds  in  block,  rough  or  squared,  sixty-five 

cents  per  cubic  foot. 


37 

124.  Veined  marble,  sawed,  dressed,  or  otTierw]*55e,  including  mar- 

ble  slabs  and  mai-ble  paving-tiles,  one  dollar  and  ten  cents 
per  cubic  foot  (but  in  measurenuuit  no  slab  shall  be  com- 
puted at  less  than  one  inch  in  thickness). 

Old  law  does  not  contain  the  words  in  i)arenthesis. 

125.  Manufactures  of  marl)le  not  specially  provided  for  in  this 

act,  fifty  per  centum  ad  valorem. 
Stone — 

126.  Burr-stones  manufactured  or  bound  up  into  mill-stones,  fif- 

teen per  centum  ad  valorem. 
Old  law:  Twenty  per  centum. 

127.  Freestone,  granite,  sandstone,  limestone,  and  other  building 

or  monumental  stone,  except  marble,  unmanufactured  or 
undressed,  not  specially  provided  for  in  this  act,  eleven 
cents  per  cubic  foot. 

Old  law:  One  dollar  per  ton. 

128.  Freestone,  granite,  sandstone,  limestone,  and  other  building 

or  monumental  stone,  except  marble,  not  specially  provided 
for  in  this  act,  hewn,  dressed,  or  polished,  forty  per  centum 
ad  valorem. 

Old  law:  Twenty  per  centum. 

129.  Grindstones,  finished  or  nnfinished,  one  dollar  and  seventy- 

five  cents  j)er  ton. 
Slate — 

130.  Slates,  slate  chimney-pieces,  mantels,  slabs  for  tables,  and  all 

other  manufactures  of  slate,  not  specially  provided  for  in 
this  act,  thirty  per  centum  ad  valorem. 

131.  Roofing  slates,  twenty-five  per  centum  ad  valorem. 

Schedule  C. — Metals  and  manufactures  of. 

IRON  AND  steel. 

132.  Chromate   of  iron,    or  chromic   ore,  fifteen  per  centum  ad 
valorem. 

133.  Iron  ore,  including  manganiferous  iron  ore,  also  the  dross  or 
residuum  from  burnt  pyrites,  seventy-five  cents  per  ton.  Sulphur 
ore,  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state,  containing 
not  more  than  three  and  one-half  per  centum  copper,  seventy-five 
cents  per  ton  :  Provided^  That  ore  containing  more  than  two  per 
centum  of  copper  shall  pay,  in  addition  thereto,  one-half  of  one 
cent  per  pound  for  the  copper  contained  therein  :  Provided,  also, 
That  sidphur  ore  as  pyrites  or  sidphiiret  of  iron  in  its  natural  state, 
containing  in  excess  of  twenty-five  per  centum,  of  sulphur,  shall  he 
free  of  duty,  except  on  the  copper  contained  therein,  as  above  pro- 
vided: And  provided  further,  lliat  in  levying  and  collecting  the  duty 
on  iron  ore  no  deduction  shall  he  made  from  the  weight  of  the  ore  on 
account  of  moisture  which  may  he  chemically  or  physically  com- 
bined therewith. 

Old  law:  The  copper  was  dutiable  at  two  and  one-half  cents  per 
pound.     The  last  two  provisos  are  new  matter. 

134.  Iron  in  pigs,  iron  kentledge,  spiegeleisen,  ferro-manganese, 
ferro-silicon,  wrought  and  cast  scrap  ii'on,  and  scrap  steel,  three- 


'"38 

tenfhs  of  one  cent  per  pound ;  but  nothing  shall  "be  deemed  scrap 
iron  or  scrap  steel  except  waste  or  refuse  iron  or  steel  iit  only  to  be 
remanufactured. 

Old  law:  Did  not  contain  ferro  manganese  or  feno  silicon.     The 
scrap  iron  was  coulined  to  that  wliich  had  been  in  actual  use. 

135.  Bar-iron,  rolled  or  bamniered,  comprising  flats  not  less  than 
one  inch  wide,  nor  less  than  three-eighths  of  one  inch  thick,  eight- 
tenths  of  one  cent  per  pound  ;  round  iron  not  less  than  three-fourths 
of  one  inch  in  diameter,  and  square  iron  not  less  than  three-fourths 
of  one  inch  square,  nine-tenths  of  one  cent  per  pound  ;  flats  less  than 
one  inch  wide,  or  less  than  three-eighths  of  one  inch  thick  ;  round 
iron  less  than  three-fourths  of  one  inch  and  not  less  than  seven- 
sixteenths  of  one  inch  in  diameter  ;  and  square  iron  less  than  three- 
fourths  of  one  inch  square,  one  cent  per  pound. 

Old  law:  The  respective  rates  were  eight-tenths  cent  per  pound, 
one  cent  per  pound,  one  and  ona-tenth  cents  per  pound. 

136.  Round  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of  one 
inch  in  diameter,  and  bars  or  shapes  of  rolled  iron,  not  si^ecially 
provided  for  in  this  act,  one  and  one-tenth  cents  per  pound  :  Pro- 
vided, That  all  iron  in  slabs,  blooms,  loops,  or  other  forms  less  fin- 
ished than  iron  in  bars,  and  more  advanced  than  pig-iron,  except 
castings,  shall  be  rated  as  iron  in  bars,  and  be  subject  to  a  duty  of 
eight-tenths  of  one  cent  per  pound  ;  and  none  of  the  iron  above  enu- 
merated in  this  paragraph  shall  pay  a  less  rate  of  duty  than  thirty- 
five  per  centum  ad  valorem  :  Provided  further,  That  all  iron  bars, 
blooms,  billets,  or  sizes  or  shapes  of  any  kind,  in  the  manufacture 
of  which  charcoal  is  used  as  fuel,  shall  be  subject  to  a  duty  of  not 
less  than  twenty-two  dollars  per  ton. 

Old  law:  One  and  two-tenths  cent  per  pound. 

137.  Beams,  girders,  joists,  angles,  channels,  car-truck  channels, 
TT,  columns  and  posts  or  parts  or  sections  of  columns  and  posts, 
deck  and  bulb  beams,  and  building  forms,  together  with  all  other 
structural  shapes  of  iron  or  steel,  whether  plain  or  punched,  or 
fitted  for  use,  nine-tenths  of  one  cent  per  pound. 

Old  law :  One  and  one-fourth  cents  per  pound. 

138.  Boiler  or  other  plate  iron  or  steel,  except  saw-plates  herein- 
after provided  for,  not  thinner  than  number  ten  wire  gauge,  sheared 
or  unsheared,  and  skelp  iron  or  steel  sheared  or  rolled  in  grooves,  val- 
ued at  one  cent  per  pound  or  less,  five-tenths  of  one  cent  per  pound; 
valued  above  one  cent  and  not  above  one  and  four-tenths  cents 
per  pound,  sixty-five  hundredths  of  one  cent  per  ]3ound;  valued 
above  one  and  four  tenths  cents  and  not  above  two  cents  per  pound, 
eight  tenths  of  one  cent  per  pound;  valued  above  two  cents  and 
not  above  three  cents  per  pound,  one  and  one-tenth  cents  per  pound; 
valued  above  three  cents  and  not  above  four  cents  per  pound,  one 
and  five-tenths  cents  per  pound;  valued  above  four  cents  and  not 
above  seven  cents  per  pound,  two  cents  per  pound;  valued  a])ove 
seven  cents  and  not  above  ten  cents  per  pound,  two  and  eight-tenths 
cents  per  pound;  valued  above  ten  cents  and  not  above  thirteen  cents 
per  pound,  three  and  one-half  cents  per  pound;  valued  above  thir- 
teen cents  yjer  pound,  forty-five  j)er  centum  ad  valorem:  Provided, 
Tliat  all  plate  iron  or  steel  thinner  than  number  ten  wire  gauge  ahall 
pay  duty  as  iron  or  steel  sheets. 

Old  law:  Boiler  or  other  plate  iron,  one  and  one-fourth  cents  par 
pound  if  iron  ;  forty-live  per  centum  if  steel. 


39 

139.  Forgings  of  iron  or  steol,  or  forgod  iron  and  steel  combined, 
of  whatever  sha})e,  or  in  whatever  stage  of  iiKuiufacturo,  not  spocially 
provided  for  in  tliis  act,  two  and  three-tenths  cents  per  pound:  Pro- 
vided, That  no  forgings  of  ii-on  or  steel,  or  forgings  of  iron  and  steel 
combined,  by  whatever  process  made,  shall  pay  a  less  rate  of  duty 
than  forty-five  per  centum  ad  valorem. 

Old  law  :  Forgings  of  iron  and  stoel,  or  forged  iron,  of  whatever 
shape,  or  in  whatever  stage  of  manufacture,  not  specially 
enumerated  or  provided  for  in  this  act,  two  and  one-half  cents 
per  pound. 

140.  Hoop,  or  band,  or  scroll,  or  other  iron  or  steel,  valued  at  three 
cents  per  pound  or  less,  eight  inches  or  less  in  width,  and  less  than 
three-eighths  of  one  inch  thick  and  not  tldnner  than  number  ten 
wire  gauge,  one  cent  per  pound ;  thinner  than  number  ten  wire  gauge 
and  not  thinner  than  number  twenty  wire  gauge,  one  and  one-tenth 
cents  per  pound;  thinner  than  number  twenty  wire  gauge,  one  and 
three-tenths  cents  per  pound:  Provided,  That  hoop  or  band  iron,  or 
hoop  or  band  steel,  cut  to  length,  or  wholly  or  partially  manufactured 
into  hoops  or  ties  for  baling  purposes,  barrel  hoops  of  iron  or  steel, 
and  boop  or  band  iron  or  hoop  or  band  steel  tiared,  splayed  or 
punched,  with  or  without  buckles  or  fastenings,  shall  pay  two-tenths 
of  one  cent  per  pound  more  duty  than  that  imposed  on  the  hoop  or 
band  iron  or  steel  from  which  they  are  made. 

Old  law:  Hoop,  or  band,  or  scroll,  or  other  iron,  eight  inches  or 
less  in  width,  and  not  thinner  than  number  ten  wire  gauge,  one 
cent  per  pound  ;  thinner  than  number  ten  wire  gauge,  and  not 
thinner  than  number  twenty  wu-e  gauge,  one  and  two-tenths 
of  one  cent  per  pound  ;  thinner  than  number  twenty  wire 
gauge,  one  and  four  tenths  of  one  cent  per  pound:  Provided, 
That  aU  articles  not  specially  enumerated  or  provided  for  in 
this  act,  whether  M^hoUy  or  partly  manufactured,  made  from 
sheet,  plate,  Ijoop,  band  or  scroll  iron  herein  provided  for,  or  of 
which  such  sheet,  plate,  hoop,  band,  or  scroll  iron  shall  be  the 
material  of  chief  value,  shall  pay  one-fourth  of  one  cent  per 
pound  more  duty  than  that  imposed  on  the  iron  from  which 
they  are  made,  or  which  shall  be  such  material  of  chief  value. 

If  steel,  forty-five  per  centum:  Iron  and  steel  cotton-ties,  or  hoops 
for  bailing  purposes,  not  thinner  than  number  twenty  wire 
gauge,  thu'ty-five  per  centum  ad  valorem. 

If  steel,  forty-five  per  centum :  Sheet  iron,  common  or  black,  thinner 
than  one  inch  and  one-half  and  not  thinner  than  number 
twenty  wire  gauge,  one  and  one-tentli  of  one  cent  per  pound; 
thinner  than  number  twenty  wire  gauge  and  not  thinner  than 
number  twenty-five  w^ire  gauge,  one  and  two-tenths  of  one 
cent  per  pound  ;  thinner  than  number  twenty-five  wire  gauge 
and  not  thinner  than  number  twenty-nine  wire  gauge,  one  and 
five-tenths  of  one  cent  per  pound ;  thinner  than  number  twenty- 
nine  wire  gauge,  and  all  iron  commercially  known  as  common 
or  black  taggers  iron,  whether  put  up  in  boxes  or  bundles  or 
not,  thirty  per  centum  ad  valorem. 

141.  Railway-bars,  made  of  iron  or  steel,  and  railway -bars  made 
in  part  of  steel,  T-rails,  and  punched  iron  t)r  steel  flat  rails,  six- 
tenths  of  one  cent  per  pound. 

Old  law:  Iron  or  steel  tee  rails,  weighing  not  over  twenty-five 
pounds  to  the  yard,  nine-tenths  of  one  cent  per  poimd;  iron  or 
steel  flat  rails,  punched,  eight-tenths  of  one  cent  per  pound. 

Iron  railway  bars,  weighing  more  than  twenty-five  pounds  to  the 
yard,  seven-tenths  of  one  cent  per  pound. 

Steel  railway-bars  and  railway  bars  made  in  part  of  steel,  weigh- 
ing more  than  twenty-five  pounds  to  the  yaid,  seventeen  dol- 
lars per  ton. 


40 

142.  Sheets  of  iron  or  steel,  common  or  black,  including  all  iron 
or  steel  commercially  known  as  common  or  black  taggers  iron  or 
steel,  and  skelp  iron  or  steel,  valued  at  three  cents  per  pound  or  less: 
Thinner  than  number  ten  and  not  thinner  than  number  twenty  wire 
gauge,  one  ceixt  per  pound;  thinner  than  number  twenty  wire  gauge, 
and  not  thinner  than  number  twenty-five  wire  gauge,  one  and  one- 
tenth  cents  per  pound  ;  thinner  than  number  twenty -five  wire  gauge, 
one  and  four-tenths  cents  per  pound;  corrugated  or  crimped,  one 
and  four-tenths  cents  per  pound:  Provided,  That  all  common  or 
black  sheet-iron  or  sheet-steel  not  thinner  than  number  ten  wire 
gauge  shall  pay  duty  as  plate  iron  or  plate  steel. 

Old  law  :  Sheet  iron,  common  or  black,  thinner  than  one  inch  and 
one-half  and  not  thinner  than  number  twenty  wire  gauge,  one 
and  one-tenth  of  one  cent  per  pound  ;  tliinner  than  number 
twenty  wire  gauge  and  not  tliinner  than  number  twenty-five 
wire  gauge,  one  and  two-tenths  of  one  cent  per  pound  ;  thinner 
than  number  twenty-five  wire  gauge  and  not  thinner  than 
number  twenty-nine  wire  gauge,  one  and  five-tenths  of  one 
cent  per  pound  ;  thinner  than  number  twenty-nine  wire  gauge, 
and  all  ii'on  commercially  known  as  common  or  black  taggers 
iron,  whether  put  up  in  boxes  or  bundles  or  not,  thirty  per 
centum  ad  valorem. 

143.  All  iron  or  steel  sheets  or  i^lates,  and  all  hoop,  band,  or  scroll  iron 
or  steel,  excepting  what  are  known  commercially  as  tin  plates,  terne 
plates,  and  taggers  tin,  and  hereinafter  provided  for,  when  galvan- 
ized or  coated  with  zinc  or  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  three-fourths  of  one  cent  per  pound  more  duty 
than  the  rates  imposed  by  the  preceding  paragraph  upon  the  corre- 
sponding gauges,  or  forms,  of  common  or  black  sheet  or  taggers  iron 
or  steel;  and  on  and  after  July  first,  eighteen  hundred  and  ninety 
one,  all  iron  or  steel  sheets,  or  plates,  or  taggers  iron  coated  with  tin 
or  lead  or  with  a  mixture  of  which  these  metals  or  either  of  them  is  a 
component  part,  by  the  dipping  or  any  other  process,  and  commer- 
cially known  as  tin  plates,  terne  plates,  and  taggers  tin,  shall  pay 
two  and  two-tenths  cents  per  pound :  Provided,  That  on  and  after 
July  first,  eighteen  hundred  and  ninety-one,  manufactures  of  which 
tin,  tin  plates,  terne  i3lates,  taggers  tin,  or  either  of  them,  are  com- 
ponent materials  of  chief  value,  and  all  articles,  vessels  or  wares  man- 
utactured,  stamped  or  drawn  from  sheet-iron  or  sheet-steel,  such 
material  being  the  component  of  chief  value,  and  coated  wholly 
or  in  part  with  tin  or  lead  or  a  mixture  of  which  these  metals 
or  either  of  them  is  a  component  part,  shall  pay  a  duty  of  fifty- 
five  per  centum  ad  valorem:  Provided,  That  on  and  after  October 
first,  eighteen  hundred  and  ninety-seven,  tin  plates  and  terne 
plates  lighter  in  weight  than  sixty-three  pounds  per  hundred 
square  feet  shall  be  admitted  free  of  duty,  unless  it  shall  be  made  to 
appear  to  the  satisfaction  of  the  President  (who  shall  thereupon  by 
proclamation  make  known  the  fact)  that  the  aggregate  quantity  of 
such  plates  lighter  than  sixty-three  pounds  per  hundred  square  feet 
produced  in  the  United  States  during  either  .of  the  six  years  next  pre- 
ceding June  thirtieth,  eighteen  hundred  and  ninety-seven. has  equaled 
one-third  the  amount  of  such  plates  imported  and  entered  for  con- 
sumption during  any  fiscal  year  after  the  passage  of  this  act,  and 
prior  to  said  October  first,  eighteen  hundred  and  ninety-seven:  Pro- 
vided, That  the  amount  of  such  plates  manufactured  into  articles 
exported,  and  upon  which  a  drawback  shall  be  paid,  shall  not  be  in- 
cluded in  ascertaining  the  amount  of  such   importations:  And  pro- 


41 

videcl  further,  That  the  mnonnt  or  weight  of  sheot  iron  or  shoot  steel 
inaiiufa-ciured  in  tlie  United  States  and  apjjlicxl  or  wrought  in  the 
mannfacturo  of  articles  or  wares  tinned  or  terne-platod  in  the  United 
States,  with  weiglit  allowance  ns  sold  to  manufacturers  or  others, 
shall  be  considered  as  tin  and  terne  plates  produced  in  the  United 
States  within  the  meaning  of  this  act. 

Old  law:  And  provided,  That  on  all  such  iron  and  steel  sheets  or 
plates  aforesaid,  excepting  on  what  are  known  commercially 
as  tin-plates,  teriie-plates,  and  taggers'  tin,  and  hereafter  pro- 
vided for,  when  galvanized  or  coated  with  zinc  or  spelter,  or 
other  metals,  or  any  alloy  of  those  metals,  three-fourths  of 
one  cent  per  pound  additional. 

Iron  or  steel  sheets,  or  plates,  or  taggers  iron ,  coated  with  tin  or 
lead,  or  with  a  mixture  of  which  these  metals  is  a  component 
part,  by  the  dipping  or  any  other  jirocess,  and  commercially 
knowTi  as  tin-plates,  terne-plates,  and  taggers  tin,  one  cent  per 
pound;  corrugated  or  crimped  sheet-iron  or  steel,  one  and  four- 
tenths  of  one  cent  per  pound. 
Manufactures  of  tin,  forty- five  per  centum. 

144.  Sheet-iron  or  sheet-steel,  polished,  planished,  or  glanced,  by 
whatever  name  designated,  two  and  one-half  cents  per  pound  :  Pro- 
vided, That  plate  or  sheet  or  taggers  iron  or  steel,  by  whatever  name 
designated,  other  than  the  polished,  planished,  or  glanced  herein 
provided  for,  which  has  been  pickled  or  cleaned  by  acid,  or  by  any 
other  material  or  process,  or  which  is  cold-rolled,  smoothed  only, 
not  polished,  shall  pay  one-quarter  of  one  per  cent  per  pound  more 
duty  than  the  corresponding  gauges  of  commoii  or  black  sheet  or 
taggers  iron  or  steel. 

Old  law;  The  words  in  italics  in  this  paragraph  are  new  matter. 

145.  Sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or  steel, 
coated  with  tin  or  lead,  or  with  a  mixture  of  which  these  metals,  or 
either  of  them,  is  a  component  part,  by  the  dipping  or  any  other 
process,  and  commercially  known  as  tin  plates,  terne  plates,  and 
taggers  tin,  one  cent  per  pound  until  July  first,  eighteen  hundred 
and  ninety-one. 

146.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever 
process  made  ;  die  blocks  or  blanks  ;  billets  and  bars  and  tapered  or 
beveled  bars ;  steamer,  crank,  and  other  shafts  ;  shafting;  wrist  or 
crank  pins ;  connecting-rods  and  piston-rods ;  pressed,  sheared,  or 
stamped  shapes  ;  saw-plates,  wholly  or  partially  manufactured  ;  ham- 
mer-molds or  swaged  steel ;  gun-barrel  molds  not  in  bars  ;  alloys 
used  as  substitutes  for  steel  tools  ;  all  descriptions  and  shapes  of  dry 
sand,  loam,  or  iron-molded  steel  castings  ;  sheets  and  plates  not 
specially  provided  for  in  this  act ;  and  steel  in  all  forms  and  shapes 
not  specially  provided  for  in  this  act ;  all  of  the  above  valued  at  one 
cent  per  pound  or  less,  four-tenths  of  one  cent  per  j)ound  ;  valued 
above  one  cent  and  not  above  one  and  four-tenths  cents  per  pound, 
five-tenths  of  one  cent  per  pound  ;  valued  above  one  and  four-tenths 
cents  and  not  above  one  and  eight-tenths  cents  per  pound,  eight- 
tenths  of  one  cent  per  pound ;  valued  above  one  and  eight-tenths 
cents  and  not  above  two  and  two-tenths  cents  per  pound,  nine-tenths 
of  one  cent  per  pound  ;  valued  above  two  and  two-tenths  cents,  and 
not  above  three  cents  per  pound,  one  and  two-tenths  cents  per  pound; 
valued  above  three  cents  and  not  above  four  cents  per  pound,  one 
and  six-tenths  cents  per  pound;  valued  above  four  cents  and  not 
above  seven  cents  j^er  pound,  two  cents  per  pound  ;  valued  above 
seven  cents  and  not  above  ten  cents  per  pound,  two  and  eight-tenths 


42 

cents  per  pound  ;  valued  above  ten  cents  and  not  above  thirteen 
cents  per  pound,  three  and  one-half  cents  pev  pound  ;  valued  above 
thirteen  cents  and  not  above  sixteen  cents  per  pound,  four  and  two- 
tenths  cents  per  pound  ;  valued  above  sixteen  cents  per  pound,  seven 
cents  per  pound. 

Old  law:  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  Avhat- 
ever  process  made;  die  blocks  or  blanks;  billets  and  bars  and 
tapered  or  beveled  bars;  bands,  hoops,  strips,  and  sheets  of  all 
gauges  and  widths;  plates  of  all  thicknesses  and  widths; 
steamer,  crank,  and  other  shafts;  wrist  or  crank  pins;  connect- 
ing-rods and  piston-rods;  pressed,  sheared,  or  stamped  shapes, 
or  blanks  of  sheet  or  plate  steel,  or  combination  of  steel  and 
iron,  punched  or  not  punched;  hammer-molds  or  swaged  steel; 
gun-molds,  not  in  bars;  alloys  used  as  substitutes  for  steel  tools; 
all  descriptions  and  shapes  of  dry  sand,  loam,  or  iron-molded 
Bteel  castings,  aU  of  the  above  classes  of  steel  not  otherwise 
specially  provided  for  in  this  act,  valued  at  four  cents  a  pound 
or  less,  forty-five  per  centum  ad  valorem;  above  four  cents  a 
pound  and  not  above  seven  cents  per  pound,  two  cents  per 
pound;  valued  above  seven  cents  and  not  above  ten  cents  per 
pound,  two  and  three-fourths  cents  per  pound;  valued  at  above 
ten  cents  per  pound,  thi'ee  and  one-fourth  cents  per  pound: 

WiEE — 

147.  Wire  rods :  Rivet,  screw,  fence,  and  other  iron  or  steel  wire 
rods,  and  nail  rods,  whether  round,  oval,  flat,  square,  or  in 
any  other  shape,  in  coils  or  otherwise,  not  smaller  than 
number  six  wire  gauge,  valued  at  three  and  half  cents  or 
less  per  pound,  six-tenths  of  one  cent  per  pound ;  and  iron 
or  steel,  flat,  with  longitudinal  ribs  for  the  manufacture  of 
fencing,  valued  at  three  cents  or  less  per  pound,  six-tenths 
of  one  cent  per  pound  :  Provided,  That  all  iron  or  steel  rods, 
whether  rolled  or  drawn  through  dies,  smaller  than  number 
six  wire  gauge,  shall  be  classed  and  dutiable  as  wire. 

Old  law:  Iron  or  steel  rivet,  screw,  nail,  and  fence.  Avire  rods,  round, 
in  coils  and  loops,  not  lighter  than  number  five  wire  gauge, 
valued  at  three  and  one-half  cents  or  less  per  pound,  six-tenths 
of  one  cent  per  pound.  Iron  or  steel,  fiat,  with  longitudinal 
ribs,  for  the  manufasture  of  fencing,  six-tenths  of  a  cent  per 
pound. 

148.  Wire :  Wire  made  of  iron  or  steel,  not  smaller  than  number  ten 
wii:e  gauge,  one  and  one-fourth  cents  per  pound  ;  smaller 
than  number  ten,  and  not  smaller  than  number  sixteen  wire 
gauge,  one  and  three-fourths  cents  per  pound ;  smaller  than 
number  sixteen  and  not  smaller  than  number  twenty-six 
wire  gauge,  two  and  one-fourth  cents  per  pound  ;  smaller 
than  number  twenty-six  wire  gauge,  three  cents  per  pound: 
Provided,  That  iron  or  steel  wire  covered  with  cotton,  silk, 
or  other  material,  and  wires  or  strip  steel,  commonly  known 
as  crinoline  wire,  corset-wire,  and  hat-wire,  shall  pay  a  duty 
of  five  cents  per  pound  :  And  provided  further,  That  flat 
steel  wire,  or  sheet  steel  in  strips,  whether  drawn  through 
dies  or  rolls,  untempered  or  tempered,  of  whatsoever  width, 
twenty -five  one  thousandths  of  an  inch  thick  or  thinner 
(ready  for  use  or  otherwise),  shall  pay  a  duty  of  fifty  per 
centum  ad  valorem  :  And  provided  fwrther,  That  no  article 
made  from  iron  or  steel  wire,  or  of  which  iron  or  steel  wire 
is  a  component  part  of  chief  value,  shall  pay  a  less  rate  of 
duty  than  the  iron  or  steel  wire  from  which  it  is  made  either 
wholly  or  in  part  :  And  provided  further  ^  That  iron  or  steel 


43 

wire  cloths,  anrl  iron  or  step!  wire  nofiinf^s  made  in  meshes 
of  any  form,  shall  [)ay  a  duty  equal  in  aiiiount  to  tliat  im- 
posed on  iron  or  steel  wire  used  iu  the  manufacture  of  iron 
or  steel  wire  cloth,  or  iron  or  steel  wire  nettings,  and  two 
cents  per  pound  in  addition  thereto. 

Old  law:  Smaller  than  number  ten  gauge,  one  and  one-half  and 
two  cents  per  pound ;  number  ten  to  number  sixteen  gauge, 
two  cents ;  number  sixteen  to  number  twenty-six  gauge, 
two  and  one-half  cents ;  smaller,  three  cents.  Provided, 
That  iron  or  steel  wire  covered  with  cotton,  silk,  or  other 
material,  and  wire  commonly  known  as  crinoline,  corset,  and 
hat-wire,  shall  pay  four  cents  per  pound  in  addition  to  the 
foregoing  rates:  And  provided  further,  That  no  article  made 
from  iron  or  steel  wire,  or  of  which  iron  or  steel  wire  is  a  com- 
ponent part  of  chief  value,  shall  pay  a  less  rate  of  duty  than 
the  iron  or  steel  wire  from  which  it  is  made,  either  wholly  or 
in  part:  And  provided  further.  That  iron  or  steel  wire-cloths, 
and  iron  or  steel  wire-nettings,  made  in  meshes  of  any  form, 
shall  pay  a  duty  equal  in  amount  to  that  imposed  on  iron  or 
steel  wire  of  the  same  gauge,  and  two  cents  per  pound  in  addi- 
tion thereto.  There  shall  be  paid  on  galvanized  iron  or  steel 
wire  (except  fence  wire)  one-half  of  one  cent  per  pound  in  ad- 
dition to  the  rate  imposed  on  the  wire  of  which  it  is  made.  On 
iion  wire-rope  and  wire-strand,  one  cent  per  pound  in  addition 
to  the  rates  imposed  on  the  wire  of  which  it  is  made.  On  steel 
"wire-rope  and  wire-strand,  two  cents  per  pound  in  addition  to 
,  the  rates  imposed  on  the  wire  of  which  it  is  made. 

There  shall  be  paid  on  iron  or  steel  wire  coated  with  zinc  or  tin, 
or  any  other  metal  (except  fence-wire  and  iron  or  steel,  flat, 
with  longitudinal  ribs,  for  the  manufacture  of  fencing), 
one-half  of  one  cent  per  pound  in  addition  to  the  rate  im- 
posed on  the  wire  of  which  it  is  made;  on  iron  wire  rope 
and  wire  strand,  one  cent  per  pound  in  addition  to  the  rate 
imposed  on  the  wire  of  which  it  is  made ;  on  steel  wire  rope 
and  wire  strand,  two  cents  per  pound  in  addition  to  the  rate 
imposed  on  the  wire  of  which  they  or  either  of  them  are 
made:  Provided  further,  That  all  iron  or  steel  wire  valued 
at  more  than  four  cents  per  pound  shall  pay  a  duty  of  not 
less  than  forty-five  per  centum  ad  valorem,  except  that  card- 
wire  for  the  manufacture  of  card  clothing  shall  pay  a  duty 
of  thirty-five  per  centum  ad  valorem. 

GENERAL  PROVISIONS. 

149.  N"o  allowance  or  reduction  of  diities  for  partial  loss  or  damage 
in  consequence  of  rust  or  of  discoloration  shall  be  made  upon  any 
description  of  iron  or  steel,  or  upon  any  article  wholhj  or  partly 
manufactured  of  iron  or  steel,  or  upon  any  manufacture  of  iron 
and  steel. 

Old  law  did  not  contain  words  m  italics. 

150.  All  metal  produced  from  iron  or  its  ores,  which  is  cast  and 
malleable,  of  whatever  description  or  form,  without  regard  to  the 
percentage  of  carbon  contained  therein,  whether  produced  by  cemen- 
tation, or  converted,  cast,  or  made  from  iron  or  its  ores,  by  the  cruci- 
ble, Bessemer,  Clapp-Grifiiths,  pneumatic,  Thomas-Gilchrist,  basic, 
Siemens-Martin,  or  open-hearth  process,  or  by  the  equivalent  of 
either,  or  by  a  combination  of  two  or  more  of  the  processes,  or  their 
equivalents,  or  by  any  fusion  or  other  process  which  produces  from 
irou  or  its  ores  a  metal  either  granulav  or  fibrous  in  structure,  which 


44 

is  cast  and  malleable,  excepting  what  is  known  as  malleable-iron 
castings,  shall  be  classed  and  denominated  as  steel. 

151.  No  article  not  specially  provided  for  in  this  act,  wholly  or 
partly  manufactured  from  tin  phxte,  terne  plate,  or  the  sheet,  plate, 
hoop,  band,  or  scroll  iron  or  steel  herein  provided  for,  or  of  which 
such  tin  plate,  terne  plate,  slieet,  plate,  hoop,  band,  or  scroll  iron  or 
steel  shall  be  the  material  of  chief  value,  shall  pay  a  lower  rate  of 
duty  than  that  imposed  on  the  tin  plate,  terne  plate,  or  sheet,  plate, 
hoop,  band,  or  scroll  iron  or  steel  from  which  it  is  made,  or  of  which 
it  shall  be  the  component  thereof  of  chief  value. 

Not  in  old  law. 

152.  On  all  iron  or  steel  bars  or  rods  of  luhatever  shape  or  section, 
wliicli  are  cold  rolled,  cold  hammered,  or  polished  in  any  way  in  ad- 
dition to  the  ordinary  process  of  hot  rolling  or  hammering,  there 
shall  be  paid  one-fourth  of  one  cent  per  pound  in  addition  to  the 
rates  provided  in  this  act ;  and  on  all  strips,  plates,  or  sheets  of  iron 
or  steel  of  whatever  shape,  other  than  the  polished,  planished,  or 
glanced,  sheet-iron  or  sheet-steel  hereinbefore  jJrovidedfor,  ivhich  are 
cold  rolled,  cold  hammered,  blued,  hrightened,  tempered,  or  polished 
by  any  process  to  such  perfected  surf  ace  finish,  or  polish  better  than 
the  grade  of  cold  rolled,  smooth  only,  hereinbefore  provided  for,  there 
shall  be  paid  one  and  one-fourth  cents  per  pouiid  in  addition  to  the 
rates  provided  in  this  act  upon  plates,  strips,  or  sheets  of  iron,  or 
steel  of  common  or  black  finish;  and  on  steel  circular  saw  plates 
there  shall  be  paid  one  cent  per  pound  in  addition  to  the  rate  pro- 
vided in  this  act  for  steel  saw  plates. 

Words  in  italics  not  in  old  law. 


MANUFACTURES   OF   IRON   AND   STEEL. 

153.  Anchors,  or  parts  thereof ,  of  iron  or  steel,  mill-irons  and  mill- 
cranks  of  wrought-iron,  and  wrought-iron  for  ships,  and  forgings  of 
iron  or  steel,  or  of  combined  iron  and  steel,  for  vessels,  steam- 
engines,  and  locomotives,  or  parts  thereof,  weighing  each  twenty-five 
pounds  or  more,  one  and  eight-tenths  cents  per  pound. 

Old  law  two  cents  per  pound.     Words  in  italics  are  new. 

154.  Axles,  or  parts  thereof,  axle-bars,  axle-blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state 
of  manufacture,  two  cents  per  pound  :  Provided,  That  ivhen  iron 
or  steel  axles  are  imported  fitted  in  wheels,  or  parts  of  wlieels,  of 
iron  or  steel,  they  shall  be  dutiable  at  the  same  rate  as  the  icheels  in 
which  they  are  fitted 

Old  law;  two  and  a  half  cents  per  pound.    Proviso  in  italics  is  new 
matter. 

155.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by 
whatever  process  made,  or  in  whatever  stage  of  manufacture,  two 
and  one-half  cents  per  pound. 

New  language.    No  change  in  rate. 

156.  Blacksmiths'  hammers  and  sledges,  track  tools,  wedges,  and 
crowbars,  whether  of  iron  or  steel,  two  and  one-fourth  cents  per 
pound. 

Old  law:  Two  and  one-half  cents  per  pound. 

157.  Boiler  or  other  tubes,  pipes,  flues,  or  stays  of  wrought-iron 
or  steel,  two  and  one-half  cents  per  pound. 

Old  law:  Two  and  one-fourth  and  three  cents  per  pound. 


45 

158.  Bolts,  with  or  without  threads  or  nuts,  or  bolt-blanks,  and 
finished  hinges  or  hinge-blanks,  whether  of  iron  or  steel,  two  and 
one-fourth  cents  per  pound. 

Old  law:  Two  and  one-half  cents  per  pound. 

159.  Card-clothing,  manufactured  from  tempered  steel  wire,  fifty- 
cents  per  square  foot ;  all  other,  twenty-five  cents  per  square  foot. 

Old  law:  Forty-five  per  centum  and  twenty-five  per  centum, 

160.  Cast-iron  pipe  of  every  description,  nine-tenths  of  one  cent 
per  pound. 

Old  law:  One  cent  per  pound. 

161.  Cast-iron  vessels,  plates,  stove-plates,  andirons,  sad-irons, 
tailors'  irons,  hatters'  irons,  and  castings  of  iron,  not  specially  pro- 
vided for  in  this  act,  one  and  two-tenths  cents  per  pound. 

Old  law:  One  and  one-fourth  cents  per  pound. 
163.  Castings  of  malleable  iron  not  specially  provided  for  in  this 
act,  one  and  three-fourths  cents  per  pound. 
Old  law:  Two  cents  per  pound. 

163.  Cast  hollow-ware,  coated,  glazed,  or  tinned,  three  cents  per 
pound. 

Old  law:  All  hollow-ware,  coated,  glazed,  or  tinned,  three  cents 
per  pound. 

164.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less 
than  three-fourths  of  one  inch  in  diameter,  one  and  six-tenths  cents 
per  pound  ;  less  than  three-fourths  of  one  inch  and  not  less  than 
three-eighths  of  one  inch  in  diameter,  one  and  eight-tenths  cents  per 
pound  ;  less  than  three-eights  of  one  inch  in  diameter,  two  and  one- 
half  cents  per  pound,  but  no  chain  or  chains  of  any  description  shall 
pay  a  lower  rate  of  duty  than  forty-five  per  centum  ad  valorem. 

Old  law:  One  and  three-fourths  cents  per  pound;  two  cents  per 
pound;  two  and  one- half  cents  per  pound. 

Cutlery — 

165.  Pen-knives  or  pocket-knives  of  all  kinds,  or  parts  thereof,  and 

erasers,  or  parts  thereof,  wholly  or  partly  manufactured, 
valued  at  not  more  than  fifty  cents  per  dozen,  twelve  cents 
per  dozen;  valued  at  more  than  fifty  cents  per  dozen  and  not 
exceeding  one  dollar  and  fifty  cents  per  dozen,  fifty  cents  per 
dozen;  valued  at  more  than  one  dollar  and  fifty  cents  per 
dozen  and  not  exceeding  three  dollars  per  dozen,  one  dollar 
per  dozen;  valued  at  more  than  three  dollars  per  dozen,  two 
dollars  per  dozen;  and  in  addition  thereto  on  all  the  above, 
fifty  per  centum  ad  valorem.  Razors  and  razor-blades,  fin- 
ished or  unfinished,  valued  at  less  than  four  dollars  per  dozen, 
one  dollar  per  dozen;  valued  at  four  dollars  or  more  per 
dozen,  one  dollar  and  seventy-five  cents  per  dozen;  and  in 
addition  thereto  on  all  the  above  razors  and  razor-blades, 
thirty  per  centum  ad  valorem. 

Old  law:  Pen-knives,  pocket-knives,  of  all  kinds,  and  razors,  fifty 
per  centum;  cutlery  not  specially  provided  for,  thirty-five  per 
centum. 

166.  Swords,  sword-blades,  and  side-arms,  thirty-five  per  centum 

ad  valorem. 

167.  Table-knives,  forks,  steels,  and  all  butchers',  hunting,  kitchen, 

bread,  butter,  vegetable,  fruit,  cheese,  plumbers',  painters', 
palette,  and  artists'  knives  of  all  sizes,  finished  or  unfinished, 


46 

valued  at  not  more  than  one  dollar  per  dozen  pieces,  ten  cents 
per  dozen;  valued  at  more  than  one  dollar  and  not  more  than 
two  dollars,  thirty-five  cents  per  dozen;  valued  at  more  than 
two  dollars  and  not  more  than  three  dollars,  forty  cents  per 
dozen;  valued  at  more  than  three  dollars  and  not  more  than 
eight  dollars,  one  dollar  per  dozen;  valued  at  more  than 
eight  dollars,  two  dollars  per  dozen;  and  in  addition  upon 
all  the  above-named  articles,  thirty  per  centum  ad  valorem. 
All  carving  and  cooks'  knives  and  forks  of  all  sizes,  finished 
or  unfinished,  valued  at  not  more  than  four  dollars  per  dozen 
pieces,  one  dollar  per  dozen;  valued  at  more  than  four  dol- 
lars and  not  more  than  eight  dollars,  two  dollars  per  dozen 
pieces;  valued  at  more  than  eight  dollars  and  not  more  than 
twelve  dollars,  three  dollars  per  dozen  pieces;  valued  at 
more  than  twelve  dollars,  five  dollars  per  dozen  pieces;  and 
in  addition  upon  all  the  above-named  articles,  thirty  per 
centum  ad  valorem. 

Cutlery  not  specially  provided  for,  thirty-five  per  centum. 
167.  Files,  file-blanks,  rasps,  and  floats,  of  all  cuts  and  kinds,  four 
inches  in  length  and  under,  thirty-five  cents  per  dozen ;  over  four 
inches  in  length  and  under  nine  inches,  seventy-five  cents  per  dozen  ; 
nine  inches  in  length  and  under  fourteen  inches,  one  dollar  and 
thirty  cents  per  dozen ;  fourteen  inches  in  length  and  over,  two  dol- 
lars per  dozen. 

Old  law:  Nine  inches  and  under  four  inches,  one  dollar  and  fifty 
cents  per  dozen;  fourteen  inches  and  over,  two  dollars  and 
fifty  cents  per  dozen. 

Fire-arms— 

169.  Muskets  and  sporting  rifles,  twenty -five  per  centum  ad  va- 

lorem. 

Old  law:  Muskets,  rifles,  and  other  fire-arms,  not  specially  pro- 
vided for,  twenty-five  per  centum. 

170.  All  double-barrelled,  sporting,  breech  loading  shot-guns  val- 

ued at  not  more  than  six  dollars  each,  one  dollar  and  fifty 
cents  each ;  valued  at  more  than  six  dollars  and  not  more 
than  twelve  dollars  each,  four  dollars  each  ;  valued  at  more 
than  twelve  dollars  each,  six  dollars  each  ;  and  in  addition 
thereto  on  all  the  above,  thirty-five  per  centum  ad  valorem. 
Single-barrel  breech-loading  shot-guns,  one  dollar  each  and 
thirty-five  per  centum  ad  valorem.  Revolving  pistols  valued 
at  not  more  than  one  dollar  and  fifty  cents  each,  forty  cents 
each  ;  valued  at  more  than  one  dollar  and  fifty  cents,  one 
dollar  each  ;  and  in  addition  thereto  on  all  the  above  pistols, 
thirty-five  per  centum  ad  valorem. 
Old  law:  Thirty-five  per  centum. 

171.  Iron  or  steel  sheets,  plates,  wares,  or  articles,  enameled  or 
glazed  with  vitreous  glasses,  forty-five  per  centum  ad  valorem. 

Note. — Not  in  old  law.     Rates  various. 

172.  Iron  or  steel  sheets,  plates,  wares,  or  articles,  enameled  or 
glazed  as  above  with  more  than  one  color,  or  ornamented,  fifty  per 
centum  ad  valorem. 

Not  in  old  law.     Rates  various. 

Nails,  spikes,  tacks,  and  needles. 

173.  Cut  nails  and  cut  spikes  of  iron  or  steel,  one  cent  per  pound. 

Old  law:  One  and  one-fourth  cents  per  pound. 


47 

174.  Horseshoe  nails,  hob  nails,  and  all  other  wronght  iron  or  steel 

nails  not  specially  provided  for  in  this  act,  four  cents  per 
pound. 

175.  Wire  nails  made  of  wrought  iron  or  steel,  two  inches  long  and 

longer,  not  lighter  than  number  twelve  wire  gauge,  two  cents 
per  pound;  from  one  inch  to  two  inches  in  length,  and  lighter 
than  number  twelve  and  not  lighter  than  number  sixteen 
wire  gauge,  two  and  one-half  cents  per  pound ;  shorter  than 
one  inch  and  lighter  than  number  sixteen  wire  gauge,  four 
cents  per  pound. 

Old  law:  Four  cents  per  pound. 

176.  Spikes,  nuts,  and  washers,  and  horse,  mule,  or  ox  shoes,  of 

wrought  iron  or  steel,  one  and  eight-tenths  cents  per  pound. 
Old  law:  Two  cents  per  pound. 

177.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to 

the  thousand,  two  and  one-fourth  cents  per  thousand  ;  ex- 
ceeding sixteen  ounces  to  the  thousand,  two  and  three- 
fourths  cents  per  pound. 

Old  law:  Two  and  one-half  cents  per  pound;  three  cents  per  pound. 

178.  Needles  for  knitting  or  sewing  machines,  crochet-needles  and 

tape-needles  and  bodkins  of  metal,  thirty-five  per  centum 
ad  valorem. 

Old  law:  Twenty-five  per  centum  and  thirty-five  per  centum. 

179.  Needles,  knitting,  and  all  others  not  specially  provided  for 

in  this  act,  twenty-five  per  centum  ad  valorem. 
Plates — 

180.  Steel  plates  engraved,  stereotype  plates,  electro-type  plates, 

and  plates  of  other  materials,  engraved  or  lithographed,  for 
printing,  twenty-five  per  centum  ad  valorem. 
Text  in  italic  is  new  matter. 

181.  Railway  fish-plates  or  splice-bars,  made  of  iron  or  steel,  one 

cent  per  jiound. 

Old  law:  One  and  one-fourth  cents  per  pound. 

182.  Rivets  of  iron  or  steel,  two  and  one-half  cents  per  pound. 

183.  Saws:  Cross-cut  saws,  eight  cents  per  linear  foot;  mill,  pit, 
and  drag-saws,  not  over  nine  inches  wide,  ten  cents  per  linear  foot ; 
over  nine  inches  wide,  fifteen  cents  per  linear  foot ;  circular 
saws,  thirty  per  centum  ad  valorem ;  hand,  back,  and  all  other 
saws,  not  specially  provided  for  in  this  act,  forty  per  centum  ad  va- 
lorem. 

184.  Screws,  commonly  called  wood-screws,  more  than  two  inches 
in  length,  five  cents  per  pound ;  over  one  inch  and  not  more  than 
two  inches  in  length,  seven  cents  per  pound  ;  over  one-half  inch  and 
not  more  than  one  inch  in  length,  ten  cents  per  pound  ;  one-half  inch 
and  less  in  length,  fourteen  cents  per  pound. 

Old  law:  Six  cents  per  pound;  eight  cents  per  pound;  ten  cents  per. 
pound;  fourteen  cents  per  pound,  respectively. 

185.  Wheels,  or  parts  thereof,  made  of  iron  or  steel,  and  steel- 
tired  wheels  for  railway  purposes,  whether  wholly  or  partly  finished, 
and  iron  or  steel  locomotive,  car,  or  other  railway  tires  or  parts 
thereof,  wholly  or  partly  manufactured,  two  and  one-half  cents  per 
pound ;  and  ingots,  cogged  ingots,  blooms,  of  blanks  for  the  same, 
without  regard  to  the  degree  of  manufacture,  one  and  three-fourths 
cents  per  pound :  Provided,  That  when  wheels  or  parts  thereof,  of 
iron  or  steel,  are  imported  with  iron  or  steel  axles  fitted  in  them,  the 


48 

wheels  and  axles  togetlier  shall  be  dutiable  at  the  same  rate  as  is 
provided  for  tlie  wheels  when  imported  separately. 

Old  law:  Steel  wheels  and  steel-tired  wheels  for  railway  purposes, 
whether  wholly  or  partly  finished,  and  iron  or  steel  locomo- 
tive, car,  and  other  railway  tires,  or  parts  thei'eof ,  wholly  or 
partly  manufactured,  two  and  one  half  of  one  cent  per  pound; 
iron  or  steel  ingots,  cogged  ingots,  blooms  or  blanks  for  the 
same,  without  regard  to  the  degree  of  manufacture,  two  cents 
per  pound. 

MISCELLANEOUS   METALS  AND   MANUFACTURES   OF. 

186.  Aluminium  or  aluminum,  in  crude  form,  and  alloys  of  any 
kind  in  which  aluminum  is  the  component  material  of  chief  value, 
fifteen  cents  j)er  pound. 

Old  law:  Free. 

187.  Antimony,  as  regulus  or  metal,  three-fourths  of  one  cent  per 
pound. 

188.  Argentine,  albata,  or  German  silver,  unmanufactured,  twenty- 
five  per  centuin  ad  valorem. 

ISO.  Brass,  in  bars  or  pigs,  old  brass,  clippings  from  brass  or  Dutch- 
metal,  and  old  sheathing,  or  yellow  metal,  fit  only  for  remanuf acture, 
one  and  one-half  cents  per  pound. 

Words  in  italic  new  matter. 

190.  Bronze  powder,  twelve  cents  per  pound;  bronze  or  Dutch- 
metal,  or  aluminum,  in  leaf,  eight  cents  per  package  of  one  hun- 
dred leaves. 

Old  law:  Bronze  Dutch  metal  in  leaf,  ten  per  centum;  bronze  pow- 
der, fifteen  per  centum. 

Copper — 

191.  Copper  imported  in  the  form  of  ores,  one-half  of  one  cent  per 

pound  on  each  pound  of  fine  copper  contained  therein. 
Old  law:  Two  and  one-half  cents  per  pound. 

192.  Old  copper,  fit  only  for  remanufacture,  clippings  from  new 

copper,  and  all  composition  metal  of  which  copper  is  a  com- 
ponent material  of  chief  value,  not  specially  provided  for 
in  this  act,  one  cent  per  pound. 
Old  law:  Three  cents  per  pound. 

193.  Regulus  of  copper  and  black  or  coarse  copper,  and  copper 

cement,  one  cent  per  pound  on  each  pound  of  fine  copper 
contained  therein. 

Old  law:  Three  and  one-half  cents  per  pound. 

194.  Copper  in  plates,  bars,  ingots.  Chili  or  other  pigs,  and  in 

other  forms,  not  manufactured,  not  specially  provided  for 
in  this  act,  one  and  one-fourth  cents  per  pound. 
Old  law:  Four  cents  per  poimd. 

195.  Copper  in  rolled  plates,  called  braziers'  copper,  sheets,  rods, 

pipes,  and  copper  bottoms,  also  sheathing  or  yellow  metal 
of  which  copper  is  the  component  material  of  chief  value, 
and  not  composed  wholly  or  in  part  of  iron  un galvanized, 
thirty-five  per  centum  ad  valorem. 

In  old  law,  and  omitted:  Sheathing,  or  yellow  metal,  not  wholly 
of  copper,  nor  wholly  nor  in  part  of  iron,  ungalvanized,  in 
sheets,  forty-eight  inches  long  and  fourteen  inches  wide,  and 
weighing  from  fourteen  to  thirty -four  ounces  per  square  foot, 
thirty-five  per  centum  ad  valorem;  copper,  when  imported  for 
the  United  States  Mint,  free. 


49 

Gold  and  silver. — 

196.  Bullions  and  metal  thread  of  gold,  silver,  or  other  metals, 

not  specially  provided  for  in  this  act,  thirty  per  centum  ad 
valorem. 

Old  law:  Twenty- five  per  centum. 

197.  Gold-leaf,  two  dollars  per  package  of  five  hundred  leaves. 

Old  law:  One  dollar  and  fifty  cents  per  |  ackage. 

198.  Silver-leaf,  seventy-five  cents  per  package  of  five  hundred 

leaves. 

Old  law:  Seventy-five  cents  per  package. 

Lead. — 

199.  Lead  ore  and  lead  dross,  one  and  one-half  cents  per  pound  : 

Provided,  That  silver  ore  and  all  other  ores  containing  lead 
shall  pay  a  duty  of  one  and  one-half  cents  per  pound  on  the 
lead  contained  therein,  according  to  sample  and  assay  at  the 
port  of  entry. 

Proviso  in  italics  is  new  matter. 

200.  Lead  in  pigs  and  bars,  molten  and  old  refuse  lead  run  into 

blocks  and  bars,  and  old  scrap-lead  fit  only  to  be  remanu- 
factured,  two  cents  per  pound. 

201.  Lead  in  sheets,  pipes,  shot,  glaziers' lead,  and  lead  wire,  two 

and  one-half  cents  per  pound. 
Words  in  italics  new  matter. 
Old  law:  Three  cents  per  pound. 

202.  Metallic  mineral  substances  in  a  crude  state  and  metals  un- 

wrought,  not  specially  provided  for  in  this  act,  twenty  per 
centum  ad  valorem;  mica,  thirty-five  per  centum  ad  valorem. 
Words  in  italics  new  matter;  old  law:  Mica  and  mica  waste  fi'ee. 

Nickel. — 
20;j.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the 
component  material  of  chief  value,  ten  cents  per  pound. 
Old  law:  Fifteen  cents  per  pound. 
204.  Pens,  metallic,  except  gold  pens,  twelve  cents  per  gross. 

Words  in  italics  new  matter. 
205  Pen-holder  tips,  pen-holders  or  parts  thereof,  and  gold  pens, 
thirty  per  centum  ad  valorem. 

Words  in  italics  new  matter. 
200.  Pins,  metallic,  solid-head  or  other,  including  hair-pins,  safety- 
pins,  and  hat,  bonnet,  shatvl,  and  belt  pins,  thirty  per  centum  ad 
valorem. 

Words  in  italics  new  matter;  pins  are  now  classified  at  various 
rates. 

207.  Quicksilver,  ten  cents  per  pound.  TJie  flasks,  bottles,  or  other 
vessels  in  which  quicksilver  is  imported  shall  be  subject  to  the  same 
rate  of  duty  as  they  ivould  be  subject  to  if  imported  empty. 

Old  law:  Ten  per  centum;  part  in  italics  new  matter. 

208.  Type-metal,  one  and  one-half  cents  per  pound  for  the  lead 
contained  therein;  new  types,  -twenty-five  per  centum  ad  valorem. 

Old  law:  Type  metal,   twenty  per  centum;   part  in  italics  new 
matter. 

209.  Tin :  On  and  after  July  first,  eighteen  hundred  and  ninety- 
three,  there  shall  be  imposed  and  paid  upon  cassiterite  or  black  oxide 
of  tin,  and  upon  bar,  block,  and  pig  tin,  a  duty  of  four  cents  per 

3095 4 


50 

pound:  Proiv'(7c(f,  That  unless  it  shall  be  made  to  appear  to  the  satis- 
laction  of  the  President  of  the  United  States  (who  shall  make  known 
the  fact  by  proclamation)  that  the  product  of  the  mines  of  the  United 
States  shall  have  exceeded  five  thousand  tons  of  cassiterite,  and  bar, 
block,  and  pig  tin  in  any  one  year  prior  to  July  first,  eighteen  hun- 
dred and  ninety-five,  then  all  imported  cassiterite,  bar,  block,  and 
pig  tin  shall  after  July  first,  eighteen  hundred  and  ninety-iive,  bo 
admitted  free  of  duty. 

Old  law:  Free. 

Watches. — 

210.  Chronometers,  box  or  ship's,  and  parts  thereof,  ten  per  centum 

ad  valorem. 

211.  Watches,  parts  of  watches,  watch-cases,  watch  m.ovements, 

and  ivaicJi-glasses,  ivlietlier  separately  packed  or  otherwise, 
twenty-five  per  centum  ad  valorem. 

Old  law:  Watch  materials  also  twonty-five  per  centum;  parts  in 
italics  new  matter. 

Zinc  or  Spelter. — 

212.  Zinc  in  blocks  or  pigs,  one  and  three-fourths  cents  per  pound. 

Old  law:  One  and  one-half  cents  per  ijound.  • 

213.  Zinc  in  sheets,  two  and  one-half  cents  per  pound. 

Old  law  contains  the  words  "  spelter  or  tutenegue." 

214.  Zinc,  old  and  worn  out,  fit  only  to  be  remanufactured,  one 

and  one-fourth  cents  per  pound. 

Old  law:  One  and  one-half  cents  per  pound. 

215.  Manufactures,  articles,  or  wares,  not  specially  enumerated  or 
provided  for  in  tliis  act,  composed  wholly  or  in  part  of  iron,  steel, 
lead,  copper,  nickel,  pewter,  zinc,  gold,  silver,  platinum,  aluminum^ 
or  any  other  metal,  and  whether  partly  or  wholly  manufactured, 
forty-five  per  centum  ad  valorem. 

Words  in  italics  new  matter. 

Old  law:  Epaulets,  galloons,  laces,  knots,  stars,  tassels,  and  wings 
of  gold,  silver  or  other  metal,  twenty-five  per  centum  Umbrelia 
and  parasol  ribs,  and  stretcher-frames,  tips,  runners,  handles, 
or  other  parts  thereof,  when  made  in  whole  or  chief  j^tarts  of 
iron,  steel,  or  any  other  metal,  forty  per  centum  ad  valorem  ; 
Britannia  ware,  and  plated  and  gilt  articles  and  wares  of  all 
kinds,  thirty -five  per  centum. 

Schedule  D.— Wood  and  Manufactures  of. 

216.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in 
building  wharves,  ten  per  centum  ad  valorem. 

Old  law:  Twenty  per  centum. 

217.  Timber,  squared  or  sided,  not  specially  i:)rovided  for  in  this 
act,  one-half  of  one  cent  per  cubic  foot. 

Old  law:  One  cent  per  cubic  foot. 

218.  Sawed  boards,  plank,  deals,  and  other  lumber  of  hemlock, 
white  wood,  sycamore,  white  pine  and  basswood,  one  dollar  per 
tliousand  feet  board  measure;  sawed  lumber,  not  specially  provided 
for  in  this  act,  two  dollars  per  thousand  feet  board  measure;  but 
when  lumber  of  any  sort  is  planed  or  finished,  in  addition  to  the 
rates  herein  provided,  there  shall  be  levied  and  paid  for  each  side  so 
jjlaned  or  finished  fifty  cents  per  thousand  feet  board  measure;  and 
if  planed  on  one  side  and  tongued  and  grooved,  one  dollar  per  thou- 


51 

sand  feet  bonrd  measure;  and  if  planed  on  two  sides,  and  tongued 
and  grooved,  one  dollar  and  fifty  cents  per  thousand  feet  board  meas- 
ure; and  in  esti7natin(j  board  measure  under  this  scheduJe  no  deduc- 
tion shall  be  made  on  board  measure  on  account  of  planing,  tonyu£- 
ing  and  (jrooving :  Provided,  'That  in  case  any  foreign  country  shall 
impose  an  export  duty  upon  pine,  spruce,  elm,  or  other  logs,  or  upon 
stave  bolts,  shingle  wood,  or  heading  blochs  exported  to  the  United 
States  from  such  country,  then  the  duty  upon  the  sawed  lumber 
herein  provided  for,  ivJien  imported  from  such  country,  shall  remain 
the  same  as  fixed  by  the  law  in  force  prior  to  the  passage  of  this  act. 

Old  law:  Wliite  pine  two  doUars  per  thousand  feet;  words  in  italic 
new  matter. 

210,  Cedar:  That  on  and  after  March  first,  eighteen  hundred  and 
ninety-one,  paving  posts,  railroad  ties,  and  telephone  and  telegraph 
poles  of  cedar,  shall  be  dutiable  at  twenty  j)er  centum  ad  valorem. 
Old  law;  Free. 

220.  Sawed  boards,  plank,  deals,  and  all  forms  of  sawed  cedar, 
lignum-vitiae,  laucewood,  ebony,  box,  granadilla,  mahogany,  rose- 
wood, satinwood,  and  all  other  cabinet- woods  not  further  manufact- 
ured than  sawed,  fifteen  per  centum  ad  valorem;  veneers  of  wood, 
and  wood,  unmanufactured,  not  specially  provided  for  in  this  act, 
twenty  per  centum  ad  valorem. 

Old  law:  Two  dollars  per  thousand  feet;  veneers  thirty-five  per 
centum;  canes  and  sticks  for  walking,  if  unfinished,  twenty 
per  centum. 

221.  Pine  clapboards,  one  dollar  per  one  thousand. 

Old  law:  Two  dollars  per  one  thousand. 

222.  Spruce  clapboards,  one  dollar  and  fifty  cents  per  one  thousand. 

223.  Hubs  for  wheels,  posts,  last-blocks,  wagon-blocks,  oar-blocks, 
gun-blocks,  heading-blocks,  and  all  like  blocks  or  sticks,  rough- 
hewn  or  sawed  only,  twenty  per  centum  ad  valorem. 

224.  Laths,  fifteen  cents  per  one  thousand  pieces. 

225.  Pickets  and  palings,  ten  per  centum  ad  valorem. 

Old  law:  Twenty  per  centum. 

226.  White  pine  shingles,  twenty  cents  per  one  thousand ;  all 
other,  thirty  cents  per  one  thousand. 

Old  law:  Thirty-five  cents  per  one  thousand. 

227.  Staves  of  wood  of  all  kinds,  ten  per  centum  ad  valorem. 

228.  Casks  and  barrels  (empty),  sugar-box  shooks,  and  packing- 
boxes  and  packing-box  shooks,  of  wood,  not  specially  provided  for 
in  this  act,  thirty  per  centum  ad  valorem. 

229.  Chair  cane,  or  reeds  wrought  pr  manufactured  from  rattans 
or  reeds,  and  whether  round,  square,  or  in  any  other  shape,  ten  per 
centum  ad  valorem. 

Old  law:  Rattans  and  reeds,  manufactured,  but  not  made  up  into 
completed  articles,  ten  per  centum  ad  valorem. 

230.  House  or  cabinet  furniture,  of  wood,  wholly  or  partly  fin- 
ished, manufactures  of  wood,  or  of  which  wood  is  the  component 
material  of  chief  value,  not  specially  provided  for  in  this  act,  thirty- 
five  per  centum  ad  valorem. 

Old  law:  House  or  cabinet  furniture,  in  piece[s]  or  rough,  and  not 

finished,  thirty  per  centum  ad  valorem. 
Cabinet  ware[s]   and    house  furniture,   finished,   thirty-five  per 

gentum  ad  valorem. 


52 

Manufactures  of  cedar- wood,  granadilla,  ebony,  mahogany,  rose 
wood,  and  satin  wood,  thirty-five  per  centum  ad  valorem. 

Manufactures  of  wood,  or  of  which  wood  is  the  chief  component 
part,  not  specially  enumerated  or  provided  for  in  this  act, 
thirty-five  per  centum  ad  valorem. 

Canes  and  sticks  for  walking,  finished,  thirty-five  per  centum. 

Schedule  E.— Sugar. 

231.  That  on  and  after  Jul}''  first,  eighteen  hundred  and  ninety-one, 
and  until  July  first,  nineteen  hundred  and  five,  there  shall  be  paid, 
from  any  moneys  in  the  Treasury  not  otherwise  approj^riated,  under 
the  provisions  of  section  three  thousand  six  hundred  and  eighty-nine 
of  the  Revised  Statutes,  to  the  producer  of  sugar  testing  not  less  than 
ninety  degrees  by  the  polariscope,  from  beets,  sorghum,  or  siigar-cane 
grown  within  the  United  States,  or  from  maple  saj)  produced  within 
the  United  States,  a  bounty  of  two  cents  per  pound;  and  upon  such 
sugar  testing  less  than  ninety  degrees  by  the  polariscope,  and  not  less 
than  eighty  degrees,  a  bounty  of  one  and  three-fourth  cents  per 
pound,  under  such  rules  'and  regulations  as  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
shall  prescribe. 

232.  The  producer  of  said  sugar  to  be  entitled  to  said  bounty  shall 
have  first  filed  prior  to  July  first  of  each  year  with  the  Commissioner  of 
Internal  Revenue  a  notice  of  the  place  of  production,  with  a  general 
description  of  the  machinery  and  methods  to  be  employed  by  him, 
with  an  estimate  of  the  amount  of  sugar  proposed  to  be  produced 
in  the  current  or  next  ensuing  year,  including  the  number  of  maple 
trees  to  be  tapped,  and  an  application  for  a  license  to  so  produce, 
to  be  accompanied  by  a  bond  in  a  penalty,  and  with  sureties 
to  be  approved  by  the  Commissioner  of  Internal  Revenue,  condi- 
tioned that  he  will  faithfully  observe  all  rules  and  regulations  that 
shall  be  prescribed  for  such  manufacture  and  production  of  sugar. 

233.  The  Commissioner  of  Internal  Revenue,  upon  receiving  the 
application  and  bond  herein  before  provided  for,  shall  issue  to  the 
applicant  a  license  to  produce  sugar  from  sorghum,  beets,  or  sugar-cane 
grown  within  the  United  States,  or  from  maple  sap  produced  within 
the  United  States  at  the  place  and  with  the  machinery  and  by  the 
methods  described  in  the  application  ;  but  said  license  shall  not  ex- 
tend beyond  one  year  from  the  date  thereof. 

234.  No  bounty  shall  be  paid  to  any  person  engaged  in  refining 
sugars  which  have  been  imported  into  the  United  States,  or  produced 
in  the  United  States  upon  which  the  bounty  herein  provided  for  has 
already  been  paid  or  applied  for,  nor  to  any  person  unless  he  shall  have 
first  been  licensed  as  herein  provided,  and  only  upon  sugar  produced 
by  such  person  from  sorghum,  beets,  or  sugar-cane  grown  within  the 
United  States,  or  from  maple  sap  produced  within  the  United  States. 
The  Commissioner  of  Internal  Revenue,  with  the  approval  of  the 
Secretary  of  the  Treasury,  shall  from  time  to  time  make  all  needful 
rules  and  regulations  for  the  manufacture  of  sugar  from  sorghum, 
beets,  or  sugar  cane  grown  within  the  United  States,  or  from  maple 
sap  produced  within  the  United  States,  and  shall,  under  the  direction 
of  the  Secretary  of  the  Treasury,  exercise  supervision  and  inspection 
of  the  manufacture  thereof. 

235.  And  for  the  payment  of  these  bounties  the  Secretary  of  the 
Treasury  is  authorized  to  draw  warrants  on  the  Treasurer  of  the  United 


53 

Ik 

States  fcr  sticTi  sinns  as  sliall  be  necessary,  wliic'h  stims  shall  be  cer- 
tified to  iiim  by  tlie  Ooininissioiier  of  Internal  Revenue,  by  wliom 
the  bounties  shall  be  disbursed,  and  no  bounty  shall  l)e  allowed  or 
paid  to  any  person  licensed  as  aFor(;said  in  any  one  year  upon  any 
quantity  of  sugar  less  than  five  hundred  pounds. 

2oG.  That  any  x^erson  who  shall  knowingly  refine  oi-  aid  in  the  refin- 
ing of  sugar  imported  into  the  United  States  or  upon  which  the  bounty 
herein  provided  for  has  already  been  paid  or  applied  for,  at  the  place 
described  in  the  license  issued  by  the  Commissioner  of  Internal 
Revenue,  and  any  person  not  entitled  to  the  bounty  herein  provided 
for,  who  shall  apply  for  or  receive  the  same,  shall  be  guilty  of  a 
misdemeanor,  and,  upon  conviction  thereof,  shall  pay  a  fine  not  ex- 
ceeding five  thousand  dollars,  or  bo  imprisoned  for  a  period  not 
exceeding  five  years,  or  both,  in  the  discretion  of  the  court. 

Note. — All  the  foregoinj^  of  this  schedule  is  new  legislatio/i. 

237.  All  sugars  above  number  sixteen  Dutch  standard  in  color 
shall  pay  a  dui^y  of  five-tenths  of  one  cent  per  pound :  Provicledy  That 
all  such  sugars  above  number  sixteen  Dutch  standard  in  color  shall 
pay  one-tenth  of  one  cent  per  pound  in  addition  to  the  rate  herein 
provided  for,  when  exported  from,  or  the  product  of  any  country 
when  and  so  long  as  such  country  pays,  or  shall  hereafter  pay, 
directly  or  indirectly,  a  bounty  on  the  exportation  of  any  sugar  that 
may  be  included  in  this  grade  which  is  greater  than  is  paid  on  raw 
sugars  of  a  lower  saccharine  strength;  and  the  Secretary  of  the 
Treasury  shall  prescribe  suitable  rules  and  regulations  to  carry  this 
provision  into  effect:  And  provided  further.  That  all  machinery  pur- 
chased abroad  and  erected  in  a  beet-sugar  factory  and  used  in  tlie 
production  of  raw  sugar  in  the  United  States  from  beets  produced 
therein  shall  be  admitted  duty  free  until  the  first  day  of  July,  eighteen 
hundred  and  ninety-two:  Provided.,  That  any  duty  collected  on  any 
of  the  above- described  machinery  purchased  abroad  and  imported 
into  the  United  States  for  the  uses  above  indicated  since  Jamary 
first,  eighteen  hundred  and  ninety,  shall  be  refunded. 

Old  law:  Sixteen  to  twenty  Dutch  standard,  three  cents  per  pound; 
above  twenty,  three  and  fifty  one  hundredths  cents  per  pound. 
Beet  sugar  machhiery  dutiable  at  forty-live  per  centum.  * 

238.  Sugar  candy  and  all  confectionery,  including  chocolate  con- 
fectionery, made  wholly  or  in  part  of  sugar,  valued  at  twelve  cents 
or  less  per  pound,  and  on  sugars  after  being  refined,  when  tinctured, 
colored,  or  in  any  way  adulterated,  five  cents  per  pound. 

239.  All  other  confectionery,  including  chocolate  confectionery, 
not  specially  provided  for  in  this  act,  fifty  per  centum  ad  valorem. 

Old  law  for  paragraphs  238  and  239:  Sugar  candy,  not  colored,  five 
cents  per  pound. 

All  other  confectionery,  not  specially  enumerated  or  provided  for 
m  this  act,  made  wholly  or  in  part  of  sugar,  and  on  sugars  after 
being  refined,  when  tiuctured,  colored,  or  in  any  way  adulter- 
ated, valued  at  thirty  cents  per  pound  or  less,  ten  cents  per 
pound. 

Confectionery  valued  abovy  thirty  cents  per  poimd,  or  when  sold 
by  the  box,  package,  or  otherwise  than  by  the  pound,  fifty  per 
centum  ad  valorem. 

240.  Glucose  or  grape  sugar,  three-fourths  of  one  cent  per  pound. 

Old  law:  Glucose,  twenty  per  centum. 

241.  That  the  provisions  of  this  act  providing  terms  for  the 
admission  of  imported  sugars  and  molasses  and  for  the  payment  of 

*  (See  Free  List  for  sugar  not  above  No.  13,  D.  S. 


54 

a  bounty  on  sugars  of  domestic  production  shall  take  effect  on  the 
first  day  of  April,  eighteen  hundred  and  ninety-one :  Provided, 
That  on  and  after  the  first  day  of  March,  eighteen  hundred  and 
ninety-one,  and  prior  to  the  first  day  of  April,  eighteen  hundred  and 
ninety-one,  sugars  not  exceeding  number  sixteen  Dutch  standard  in 
color  may  be  refined  in  bond  without  payment  of  duty,  and  such 
refined  sugars  may  be  transported  in  bond  and  stored  in  bonded  ware- 
house at  such  points  of  destination  as  are  provided  in  existing  laws 
relating  to  the  immediate  transportation  of  dutiable  goods  in  bond, 
under  such  rules  and  regulations  as  shall  be  prescribed  by  the  Secre- 
tary of  the  Treasury. 

Note. — All  new  matter. 

Schedule  F. — Tobacco  and  Manufactures  op. 

242.  Leaf  tobacco  suitable  for  cigar-wrappers,  if  not  stemmed,  two 
dollars  per  pound ;  if  stemmed,  two  dollars  and  seventy-five  cents 
per  f)ound  :  Provided,  That  if  any  portion  of  any  tobacco  imported 
in  any  bale,  box,  or  package,  or  in  bulk  shall  be  suitable  for  cigar- 
wrappers,  the  entire  quantity  of  tobacco  contained  in  such  bale,  box, 
or  package,  or  bulk  shall  be  dutiable  ;  if  not  stemmed,  at  two  dollars 
per  pound ;  if  stemmed,  at  two  dollars  and  seventy-five  cents  per 
pound. 

Old  law:  Leaf  tobacco,  of  which  eighty-five  per  centum  is  of  the 
requisite  size  and  of  the  necessary  fineness  of  texture  to  be 
suitable  for  wrappers,  and  of  which  more  than  one  hundred 
leaves  are  required  to  weigh  a  pound,  if  not  stemmed,  seventy- 
five  cents  per  pound  ;  if  stemmed,  one  dollar  per  pound. 

243.  All  other  tobacco  in  leaf,  unmanufactured  and  not  stemmed, 
thirty-five  cents  per  pound  ;  if  stemmed,  fifty  cents  per  pound. 

Old  law:  Stemmed,  forty  cents  per  pound. 

244.  Tobacco,  manufactured,  of  all  descriptions,  not  specially 
enumerated  or  provided  for  in  this  act,  forty  cents  per  pound. 

245.  Snufi:  and  snuff  flour,  manufactured  of  tobacco,  ground  dry, 
or  damp,  and  pickled,  scented,  or  otherwise,  of  all  descriptions,  fifty 
cents  per  pound. 

246.  Cigars,  cigarettes,  and  cheroots  of  all  kinds,  four  dollars  and 
fifty  cents  per  pound  and  twenty-five  per  centum  ad  valorem;  and 
paper  cigars  and  cigarettes,  including  wrappers,  shall  be  subject  to 
the  same  duties  as  are  herein  imposed  upon  cigars. 

Old  law:  Two  dollars  and  fifty  cents  per  pound  and  twenty-five 
per  centum. 

Schedule  G. — Agricultural  Products  and  Provisions. 

Animals,  Live — 

247.  Horses  and  mules,  thirty  dollars  per  head:  Provided,  That 

horses  valued  at  one  hundred  and  fifty  dollars  and  over  shall 
pay  a  duty  of  thirty  per  centum  ad  valorem. 

248.  Cattle,  more  than  one  year  old,  ten  dollars  per  head ;  one  year 

old  or  less,  two  dollars  per  head. 

249.  Hogs,  one  dollar  and  fifty  cents  per  head. 

250.  Sheep,  one  year  old  or  more,  one  dollar  and  fifty  cents  per 

head  ;  less  than  one  year  old,  seventy-five  cents  per  head. 


55  ^ 

251.  All  other  live  animals,  not  spocially  provided  for  in  this  act, 

twenty  por  contuiu  ad  valorem. 

Old  law,  covering  paragraphs  2:55  to  2;'.9:  Animals,  live,  twenty 
l)er  centum. 

Breadstuffs  and  Farinaceous  Substances — 

252.  Barley,  thirty  cents  per  bushel  of  forty-eight  pounds. 

Old  law:  Ten  cents  per  bushel. 

253.  Barley-malt,  forty-five  cents  per  bushel  of  thirty-four  pounds. 

Old  law:  Twenty  cents  per  bushel. 

254.  Barley,  pearled,  patent,  or  hulled,  two  cents  per  pound. 

Old  law :  One-half  cent  per  pound. 

255.  Buckwheat,  fifteen  cents  per  bushel  of  forty-eight  pounds. 

Old  law:  Unenumerated,  ten  per  centum, 
25^).  Corn  or  maize,  fifteen  cents  per  bushel  of  fifty-six  pounds. 

Old  law:  Ten  cents  per  bushel.  > 

257.  Corn-meal,  twenty  cents  per  bushel  of  forty-eight  pounds. 

Old  law:  Ten  cents  per  bushel. 

258.  Macaroni,  vermicelli,  and  all  similar  preparations,  two  cents 

per  pound. 

Old  law:  Free. 

259.  Oats,  fifteen  cents  per  bushel. 

Old  law:  Ten  cents  i^er  bushel. 
2G0.  Oatmeal,  one  cent  per  pound. 

Old  law:  One-half  cent  per  jiound. 
261.  Rice,  cleaned,  two  cents  per  pound;  uncleaned  rice,  one  and 
one-quarter  cents  per  pound;  paddy,  three-quarters  of  one 
cent  per  pound;  rice-flour,  rice-meal,  and  rice,  broken,  which 
will  pass  through  a  sieve  known  commercially  as  number 
twelve  wire  sieve,  one-fourth  of  one  cent  per  pound. 

Old  law:  Cleaned,  two  and  one-quarter  cents  per  pound;  uncleaned, 
one  and  one-half  cents  per  pound;  paddy,  one  and  one-quarter 
cents  per  pound;  rice  flour,  rice  meal,  twenty  per  centum. 

2G2.  Rye,  ten  cents  per  bushel. 

203.  Rye-flour,  one-half  of  one  cent  per  pound. 

204.  Wheat,  twenty-five  cents  per  bushel. 

Old  law:  Twenty  cents  per  bushel. 

205.  Wheat-flour,  twenty-five  per  centum  ad  valorem. 

Old  law:  Twenty  per  centum. 

Dairy  Products — 

200.  Butter,  and  substitutes  therefor,  six  cents  per  pound. 
Old  law:  Four  cents  per  pound. 

207.  Cheese,  six  cents  per  pound. 

Old  law:  Four  cents  per  pound. 

208.  Milk,  fresh,  five  cents  per  gallon. 

Old  law:  Ten  per  centum  (unenumerated). 

269.  Milk,  preserved  or  condensed,  including  weight  of  packages, 

three  cents  per  pound;    sugar  of  milk,   eight    cents    per 
pound. 

Old  law:  Milk,  condensed,  twenty  per  centum;  milk,  sugar  of, 
free. 

Farm  and  Fiei.d  Products — 

270.  Beans,  forty  cents  per  bushel  of  sixty  pounds 

Old  law:  Unenumerated,  ten  par  cent\ua. 


56 

271.  Beans,  pease,  and  muslirooms,  prepared  or  preserved,  in  tins. 

jars,  bottles,  or  otherwise,  forty  per  centum  ad  valorem. 

Old  law:  Vegetables,  iirepared  or  preserved,  of  aU  kiudsnot  other- 
Avise  provided  for,  thirty  per  centum. 

272.  Broom -corn,  eiglit  dollars  per  ton. 

Old  law:  Ten  per  centum  (unenumerated). 

273.  Cabbages,  three  cents  each. 

Old  law:  Ten  per  centum  (luienumerated). 

274.  Cider,  five  cents  per  gallon. 

Old  law:  Twenty  per  centum  (unenumerated). 

275.  Eggs,  five  cents  per  dozen. 

Old  law:  Free. 

276.  Eggs,  yolk  of,  twenty-five  per  centum  ad  valorem. 

Old  law:  Unenumerated,  twenty  per  centum. 

277.  Hay,  four  dollars  per  ton. 

Old  law:  Two  dollars  per  ton. 

278.  Honey,  twenty  cents  per  gallon. 

279.  Hops,  fifteen  cents  per  pound. 

Old  law:  Eight  cents  per  pound. 

280.  Onions,  forty  cents  per  bushel. 

Old  law:  Ten  per  centum  (unenumerated). 

281.  Pease,  green,  in  bulk  or  in  barrels,  sacks,  or  similar  packages, 

forty  cents  per  bushel  of  sixty  pounds;  pease,  dried,  twenty 
cents  per  bushel;  split  pease,  fifty  cents  per  bushel  of  sixty 
pounds:  pease  in  cartons,  papers,  or  other  small  packages, 
one  cent  per  pound. 

Old  law:  Vegetables  in  natural  state,  ten  per  centum;  spUt  pease, 
twenty  per  centum;  for  seed,  twenty  per  centum. 

282.  Plants,  trees,  shrubs,  and  vines  of  all  kinds,  commonly  known 

as  nursery  stock,    not   specially  provided   for  in  this  act, 

twenty  per  centum  ad  valorem. 

Old  law:  Plants,  trees,  shrubs,  and  vines  of  all  kinds  not  otherwise 
provided  for,  and  seeds  of  all  kinds,  except  medicinal  seeds  not 
specially  enumerated  or  provided  for  in  this  act,  free, 

283.  Potatoes,  twenty-five  cents  per  bushel  of  sixty  pounds. 

Old  law:  Fifteen  cents  per  bushel. 

Seeds— 

284.  Castor  beans  or  seeds,  fifty  cents  per  bushel  of  fifty  pounds. 

285.  Flaxseed  or  linseed,  poppy  seed  and  other  oil  seeds,  not  spe- 

cially provided  for  in  this  act,  thirty  cents  per  bushel  of  fifty- 
six  pounds;  but  no  drawback  shall  be  allowed  on  oil-cake 
made  from  imjiorted  seed. 

Old  law:  Twenty  cents  per  bushel. 

286.  Garden-seeds,  agricultural  seeds,  and  other  seeds,  not    spe- 

cially provided  for  in  this  act,  twenty  per  centum  ad  valorem 
Old  law:  Garden  seeds,  twenty  per  centum,  and  most  other  seeds 
free. 

287.  Vegetables   of  all  kinds,  prepared   or  preserved,  including 

pickles  and  sauces  of  all  kinds,  not  specially  provided  for 
m  this  act,  forty-five  per  centum  ad  valorem. 

Old  law:  Vegetables  of  all  kinds,  thirty  per  centum;  pickles  and 
sauces,  and  so  forth,  thirty-five  per  centum;  vegetables  in  salt 
or  brine,  ten  per  ceutiun. 


57 

288.  Vegetables  in  their  natural  state,  not  specially  provi^led  for 

in  tills  act,  twenty-live  per  centum  ad  valorem. 

Old  law:  Vegetables  in  their  natural  state  or  in  salt  or  brine,  ten 
per  centum. 

289.  Straw,  thirty  per  centum  ad  valorem. 

Old  law:  Unmanufactured,  free. 

290.  Teazles,  thirty  per  centum  ad  valorem. 

Old  law:  Free. 

Fish— 

291.  Anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin 
_  boxes  measuring  not  more  than  five  inches  long,  four  inches 
*        wide  and  three  and  one-half  inches  deep,  ten  cents  per  whole 

box;  in  half-boxes,  measuring  not  more  than  five  inches  long, 
four  inches  wide,  a,nd  one  and  five-eighths  inches  deep,  five 
cents  each;  in  quarter-boxes,  measuring  not  more  than  four 
and  three-fourths  inches  long,  three  and  one-half  inches 
wide,  and  one  and  one-fourth  inches  deep,  two  and  one-half 
cents  each;  when  imported  in  any  other  form,  forty  per 
centum  ad  valorem. 

292.  Fish,  pickled,  in  barrels  or  half  barrels,  and  mackerel  or 

salmon,  pickled  or  salted,  one  cent  per  pound. 

Old  law:  Mackerel,  one  cent  per  pound;  salmon,  pickled,  one  cent 
per  pound;  other  fish,  pickled  or  salted,  one  cent  per  pound. 

293.  Fisb,  smoked,  dried,  salted,  pickled,  frozen,  packed  in  ice,  or 

otherwise  prepared  for  preservation,  and  fresh  fisli,  not 
specially  provided  for  in  this  act,  three-fourths  of  one  cent 
per  pound. 

Old  law:  Foreign-caught  fish,  imported  otherwise  than  in  barrels 
or  half  barrels,  whether  fresh,  smoked,  dried,  salted,  or  pickled, 
not  specially  enumerated  or  provided  for  in  this  act,  fifty 
cents  per  hundred  pounds. 

294.  Herrings,  pickled  or  salted,  one-half  of  one  cent  per  pound; 

herrings,  fresh,  one-fourth  of  one  cent  per  pound. 

Old  law:  Herrings,  fresh,  fifty  cents  per  hundred  pounds. 

295.  Fish  in  cans  or  packages  made  of  tin  or  other  material,  ex- 

cept anchovies  and  sardines  and  fish  packed  in  any  other 
manner,  not  specially  enumerated  or  provided  for  in  this 
act,  thirty  per  centum  ad  valorem. 

Old  law:    Fish  preserved  in  oil,  except  anchovies  and  sardines, 

thirty  per  centum. 
Old  law:  Salmon  and  all  other  fish  prepared  or  preserved  not  other- 
wise provided  for,  twenty -five  per  centum. 

296.  Cans  or  packages,  made  of  tin  or  other  metal,  containing  shell 

fish  admitted  free  of  duty,  not  exceeding  one  quart  in  contents, 
shall  be  subject  to 'a  duty  of  eight  cents  per  dozen  cans  or 
packages  ;  and  when  exceeding  one  quart,  shall  be  subject 
to  an  additional  duty  of  four  cents  per  dozen  for  each  addi- 
tional half  quart  or  fractional  part  thereof;   Provided,  That 
until  June  thirtieth,  eighteen  hundred  and  ninety-one,  such 
cans  or  packages  shall  be  admitted  as  now  provided  by  law. 
Old  law:  Cans  or  packages  made  of  tin  or  other  material  containing 
fish  of  any  kind  admitted  free  of  duty  under  any  existing  law 
or  treaty,  not  exceeding  one  quart  in  contents,  shall  be  subject 
to  a  duty  of  one  cent  and  a  half  on  each  can  or  package:  and 
when  exceeding  one  quart,  shall  be  subject  to  an  additional  duty 
of  one  cent  and  a  half  for  each  additional  quait  or  fractional 
part  thereof. 


58 

Fruits  and  Nuts — 

Fruits: 

297.  Apples,  green  or  ripe,  twenty-five  cents  ]       ^  'isliel. 

•    Old  law:  Free,  unenuiuerated. 

298.  Apples,  dried,  dessiccated,  evaporated,  or  j    ■     ired  in  any 

manner,  and  not  otherwise  provided  for  m  iliis  act,  two 
cents  per  pound. 

Old  law:  Thirty-five  per  centum  or  free,  unenumerated. 

299.  Grapes,  sixty  cents  per  barrel  of  three  cubic  feet  capacity  or 

fractional  part  thereof;  plums,  and  prunes,  two  cents  per 
pound.  ^ 

Old  law:  Preserved  prunes,  one  cent  per  pound;  grapes,  tw^ffy 
per  centum. 

300.  Figs,  two  and  one-half  cents  per  pound. 

Old  law:  Two  cents  per  pound. 

301.  Oranges,  lemons,  and  limes,  in  packages  of  capacity  of  one 

and  one-fourth  cubic  feet  or  less,  thirteen  cents  per  pack- 
age; in  packages  of  capacity  exceeding  one  and  one-fourth 
cubic  feet  and  not  exceeding  two  and  one-half  cubic  feet, 
twenty-five  cents  per  package  ;  in  packages  of  capacity 
exceeding  two  and  one-half  cubic  feet  and  not  exceeding 
five  cubic  feet,  fifty  cents  per  package ;  in  packages  of 
capacity  exceeding  five  cubic  feet,  for  every  additional 
cubic  foot  or  fractional  part  thereof,  ten  cents  ;  in  bulk, 
one  dollar  and  fifty  cents  per  one  thousand;  and  in  addition 
thereto  a  duty  of  thirty  per  centum  ad  valorem  upon  tlie 
boxes  or  barrels  containing  such  oranges,  lemons,  or  limes. 

Old  law:  Oranges,  in  boxes  of  capacity  not  exceeding  two  and  ouo- 
half  cubic  feet,  twenty-five  cents  per  box  ;  in  one-half  boxes, 
capacity  not  exceeding  one  and  one-fourth  cubic  feet,  thirteen 
cents  per  half  box  ;  in  bulk,  one  dollar  and  sixty  cents  ])er 
thousand  ;  in  barrels,  capacity  not  exceeding  that  of  the  one 
hundred  and  ninety-six  pounds  flour  barrel,  fifty -five  cents  per 
barrel. 

Lemons,  in  boxes  of  capacity  not  exceeding  two  and  one-half  cubic 
feet,  thirty  cents  per  box  ;  in  one-half  bo-xes,  capacity  not  ex- 
ceeding one  and  one-fourth  cubic  feet,  sixteen  cents  per  half 
box  ;  in  bulk,  two  dollars  per  thousand. 

Lemons  and  oranges,  in  packages,  not  specially  enumerated  or 
provided  for  in  this  act,  twenty  per  centum  ad  valorem. 

Limes,  twenty  per  centum  ad  valorem. 

302.  Raisins,  two  and  one-half  cents  per  pound. 

Old  law:  Two  cents  per  pound. 

303.  Comfits,  sweetmeats,  and  fruits  preserved  in  sugar,  sirup, 

molasses,  or  sjjirits  not  specially  provided  for  in  this  act, 
and  jellies  of  all  kinds,  thirty-five  per  centum  ad  valorem. 

304.  Fruits  preserved  in  their  own  juices,  thirty  per  centum  ad 

valorem. 

Old  law:  Twenty  per  centum. 

305.  Orange-peel  and  lemon-peel,  preserved  or  candied,  two  cents 

per  pound. 

Old  law:  Thirty-five  per  centum. 
Nuts: 

306.  Almonds,  not  shelled,  five  cents  per  pound;  clear  almonds, 

shelled,  seven  and  one-half  cents  per  pound. 


59 

307.  Filberts  and  walnuts  of  all  kinds,  not  shelled,  three  cents  per 

pound;  shelled,  six  cents  per  pound. 
Old  law:  Shelled,  three  cents  per  pouud. 

308.  Peanuts  or  ground  beans,  unslielled,  one  cent  per  pound; 

shelled,  one  and  one-half  cents  per  pound. 
Old  law:  Shelled,  one  cent  per  pound. 

309.  Nuts  of  all  kinds,  shelled  or  unslielled,  not  specially  pro- 

vided for  in  this  act,  one  and  one-half  cents  per  pound. 
Old  law:  Two  cents  per  pound. 

Meat  Products — 

310.  Bacon  and  hams,  five  cents  per  pound. 

Old  law:  Two  cents  per  pound. 

311.  Beef,  mutton,  and  pork,  two  cents  per  pound. 

Old  law:  One  cent  per  pound;  mutton  (unenumerated),  ten  per 
centum. 

312.  Meats  of  all  kinds,  prepared  or  preserved,  not  specially  pro- 

vided for  in  this  act,  twenty-five  per  centum  ad  valorem. 

Old  law:  Prepared  meats  of  all  kinds,  not  specially  provided  for, 
twenty-five  per  centum. 

313.  Extract  of  meat,  all  not  specially  provided  for  in  this  act, 

thirty-five  cents  per  pound  ;  fluid  extract  of  meat,  fifteen 
cents  per  pound ;  and  no  separate  or  additional  duty  shall 
be  collected  on  such  coverings  unless  as  such  they  are  suit- 
able and  apparently  designed  for  use  other  than  in  the 
importation  of  meat  extracts. 

Old  law,  text:  Extract  of  meat,  twenty  per  centum. 

314.  Lard,  two  cents  per  pound. 

315.  Poultry,  live,  three  cents  per  pound;  dressed,  five  cents  per 

pound. 

Old  law:  Poultry,  dressed  (unenumerated),  ten  per  centum. 

316.  Tallow,    one    cent   per   pound;    ivool  grease,  including  that 

known  coinmercially  as  degras  or  brown  ivool  grease,  one- 
half  of  one  cent  per  pound. 

Old  law  :  Degras  (unenumerated),  ten  per  centum.     New  matter  in 
italics. 

Miscellaneous  Products — 

317.  Chicory-root,  burnt  or  roasted,  ground  or  granulated,  or  in 

rolls,  or  otherwise  prepared,  and  not  specially  provided  for 
in  this  act,  two  cents  per  pound. 

Old  law:  Chickory-root,  ground  or  unground,  burnt  or  prepared, 
two  cents  per  pound.     Change  of  text. 

318.  Chocolate,  {other  than  chocolate  confectionery  and  chocolate 

commercially  known  as  sweetened  chocolate,)  two  cents  per 
pound. 

Note. — Words  in  italics  new  matter. 

319.  Cocoa,  prepared  or  manufactured,  not  specially  provided  for 

in  this  act,  two  cents  per  pound. 

320.  Cocoa-butter  or  cocoa-butterine,  three  and  one-half  cents  per 

pound. 

Old  law:  Not  enimierated,  twenty-five  per  centime. 


60 

321.  Dandelion-root  and  acorns  prepared,  and  other  articles  used 

as  eotfee,  or  as  sul>stitiites  for  coffee,  not  specially  provided 
for  in  this  act,  one  and  one-half  cents  x>er  pound. 

Old  law:  Acorns,  and  dandelion  root,  raw  or  prepared,  and  all 
other  articles  used  or  intended  to  be  used  as  coffee,  or  as  sub- 
stitutes therefor,  not  specially  enumerated  or  provided  for  in 
this  act,  two  cents  per  pound. 

bALT. 

322.  Salt  in  bags,  sacks,  barrels,  or  other  packages  twelve  cents 

per  one  hundred  pounds ;  in  bulk,  eight  cents  per  one 
hundred  pounds :  Provided,  That  imported  salt  in  bond 
may  be  used  in  curing  fish  taken  by  vessels  licensed  to 
engage  in  the  fisheries,  and  in  curing  fish  on  the  shores 
of  the  navigable  waters  of  the  United  States,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe ; 
and  upon  proof  that  the  salt  has  been  used  for  either  of  the 
purposes  stated  in  this  proviso,  the  duties  on  the  same  shall 
be  remitted :  Provided  further,  That  exporters  of  meats, 
whether  packed  or  smoked,  which  have  been  cured  in  the 
United  States  with  imported  salt,  shall,  upon  satisfactory 
proof,  under  such  regulations  as  the  Secretary  of  the  Treas- 
ury shall  prescribe,  that  such  meats  have  been  cured  with 
imported  salt,  have  refunded  to  them  from  the  Treasury  the 
duties  paid  on  the  salt  so  used  in  curing  such  exported 
meats,  in  amounts  not  less  than  one  hundred  dollars. 

323.  Starch,  including  all  preparations,  from  whatever  substance 

produced,  fit  for  use  as  starch,  two  cents  i)er  pound 

Old  law:  Potato  or  corn  starch,  two  cents  per  pound;  rice  starch, 
two  and  a  half  cents  per  pound;  other  starch,  two  and  a  half 
cents  per  pound.     Root  flour  free. 

324.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  one 

and  one-half  cents  per  pound. 
Old  law  :  One  cent  per  pound. 

325.  Mustard,  ground  or  preserved,  in  bottles  or  otherwise,  ten 

cents  per  pound. 

326.  Spices,  ground  or  powdered,  not  specially  provided  for  in  this 

act,  four  cents  per  pound ;  cayenne  pepper,  two  and  one-half 
cents  per  pound,  unground  ;  sage,  three  cents  per  pound. 

Old  law:  Spices  five  cents  per  pound 

Old  law :  Sage  not  enumerated  but  free  by  Treasury  ruling  when 
unground. 

327.  Vinegar,  seven  and  one-half  cents  per  gallon.     The  standard 

for  Vinegar  shall  be  taken  to  be  that  strength  which  requires 
thirtj^-five  grains  of  bicarbonate  of  potash  to  neutralize  '^ne 
ounce  troy  of  vinegar. 

Omitted  from  new  law,  "  and  all  import  duties  that  may  by  law  be 
imposed  on  vinegar  imported  from  foreign  countries  shall  be 
collected  according  to  this  standard." 

328.  There  shall  be  allowed  on  the  imported  tin-plate  used  in  the 

manufacture  of  cans,  boxes,  packages,  and  all  articles  of 
tin  ware  exported,  either  empty  or  filled  with  domestic  prod- 
ucts, a  drawback  equal  to  the  duty  paid  on  such  tin-plate, 
less  one  per  centum  of  such  duty,  which  shall  be  retained 
for  the  use  of  the  United  States. 
New  matter. 


61 

Schedule  H. — Spirits,  Wines,  and  Other  Beverages. 

Spirits. — 

329.  Brandy  and  other  spirits  manufactured  or  distilled  from  grain 

or  other  materials,  and  not  specially  provided  for  in  this 
act,  two  dollars  and  fifty  cents  per  proof  gallon. 
01(1  law:  Two  dollars  per  gallon. 

330.  Each    and    every    gauge    or    wine   gallon   of   measurement 

shall  be  counted  as  at  least  one  proof  gallon  ;  and  the  stand- 
ard for  determining  the  proof  of  brandy  and  other  spirits 
or  liquors  of  any  kind  imported  shall  be  the  same  as  that 
which  is  defined  in  the  laws  relating  to  internal  revenue  ; 
but  any  brandy  or  other  s})irituous  liquors,  imported  in  casks 
of  less  capacity  than  fourteen  gallons,  shall  bo  forfeited 
to  the  United  States  :  Provided,  That  it  shall  he  laniful  for 
the  Secretary  of  the  Treasury,  in  his  discretion,  to  authorize 
the  ascertainrtient  of  the  jj'foof  of  wines,  cordials,  or  other 
liquors,  by  distillation  or  otherwise,  in  case  ivhere  it  is  im- 
practicahle  to  ascertain  such  proof  by  the  meUns  prescribed 
by  existing  laiv  or  regulations. 
Note. — New  matter  in  italics. 

331.  On  all  compounds  or  preparations  of  which  distilled  spirits 

are  a  component  part  of  chief  value,  not  specially  provided 
for  in  this  act,  there  shall  be  levied  a  duty  not  less  than  that 
imposed  upon  distilled  spirits. 
333.  Cordials,  liquors,  arrack,  absinthe,  kirschwasser,  ratafia,  and 
other  spirituous  beverages  or  bitters  of  all  kinds  containing 
spirits,  and  not  specially  provided  for  in  this  act,  two  dollars 
and  fifty  cents  per  proof  gallon. 

Old  law:  Two  dollars  per  gallon.     New  matter  in  italics. 

333.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected, 

and  paid  on  brandy,  spirits,  and  other  spirituous  beverages 
than  that  fixed  by  law  for  the  description  of  first  proof;  but 
it  shall  be  increased  in  proportion  for  any  greater  strength 
than  the  strength  of  first  proof,  and  all  imitations  of  brandy 
or  spirits  or  wines  imported  by  any  names  whatever  shall  be 
subject  to  the  highest  rate  of  duty  provided  for  the  genuine 
articles  respectively  intended  to  be  represented,  and  in  no 
case  less  than  one  dollar  and  fifty  cents  per  gallon. 

Old  law:  One  dollar  per  gallon. 

Old  law:  Distilled  spirits,  containing  fifty  per  centum  of  anhydrous 

alcohol,  one  dollar  per  gallon. 
Alcohol,  containing  ninety-lour  per  cent,  anhydrous  alcohol,  two 

dollars  per  gallon. 

334.  Bay-rum  or  bay-water,  whether  distilled  or  compounded,  of 

first  proof,  and  in  proportion  for  any  greater  strength  than 
first  proof,  one  dollar  and  fifty  cents  per  gallon. 
Old  law:  One  dollar  per  gallon. 

Wines  : 

335.  Champagne  and  all  other  sparkling  wines,  in  bottles  contain- 

ing each  not  more  than  one  quart  and  more  than  one  pint, 
eight  dollars  per  dozen ;  containing  not  more  than  one  pint 
each  and  more  than  one-half  pint,  four  dollars  per  dozen; 
containing  one-half  pint  each  or  less,  two  dollars  per  dozen; 
in  bottles  or  otJier  vessels  containing  more  than  one  quart 


62 

each,  in  addition  to  eight  dollars  per  dozen  bottles,  on  the 
quantity  in  excess  of  one  quart,  at  the  rate  of  two  dollars  and 
fifty  cents  per  gallon. 

Old  law;  Seven  dollars,  three  dollars  and  fifty  cents,  and  one  dollar 
and  seventy-five  cents  in  bottles,  and  two  dollars  and  twenty- 
five  cents  per  gallon  ;  new  matter  in  italics. 

336.  Still  wines,  including  ginger  tuine  or  ginger  cordial  and  ver- 

muth, in  casks,  fifty  cents  per  gallon;  in  bottles  or  jugs, 
per  case  of  one  dozen  bottles  or  jugs,  containing  each  not 
more  than  one  quart  and  more  than  one  pint,  or  twenty- 
four  bottles  or  jugs  containing  each  not  more  than  one  pint, 
one  dollar  and  sixty  cents  per  case;  and  any  excess  beyond 
these  quantities  found  in  such  bottles  or  jugs  shall  be  sub- 
ject to  a  duty  of  five  cents  per  pint  or  fractional  part  thereof, 
but  no  separate  or  additional  duty  shall  be  assessed  on  the 
bottles  or  jugs :  Provided,  That  any  wines,  ginger-cordial, 
or  vermuth  imported  containing  more  than  twenty-four  per 
centum  of  alcohol  shall  be  forfeited  to  the  United  States: 
And  provided  further,  That  there  shall  be  no  constructive 
or  other  allowance  for  breakage,  leakage,  or  damage  on 
wines,  liquors,  cordials,  or  distilled  spirits.  Wines,  cordials, 
brandy,  and  other  spirituous  liquors  imported  in  bottles  or 
jugs  shall  be  packed  in  packages  containing  not  less  than 
one  dozen  bottles  or  jugs  in  each  package;  and  all  such 
bottles  or  jugs  shall  pay  an  additional  duty  of  three  cents 
for  each  bottle  or  jug  unless  specially  provided  for  in  this 
act. 

Old  law.  New  matter  in  italics. 

337.  Ale,  porter,  and  beer,  in  bottles  or  jugs,  forty  cents  per  gallon, 

but  no  separate  or  additional  duty  sliall  be  assessed  on  the 
bottles  or  jugs;  otherwise  than  in  bottles  or  jugs,  twenty 
cents  per  gallon. 

Old  law:  Thirty-five  cents  per  gallon;  twenty  cents  per  gallon. 
Note. — The  words  of  limitation,  "glass,  stone,  or  earthenware," 
omitted  from  new  law. 

338.  Malt  extract,  fluid,  in  casks,  twenty  cents  per  gallon;  in  bot- 

tles or  jugs,  forty  cents  per  gallon;  solid  or  condensed,  forty 
per  centum  ad  valorem. 

Old  law:  Same  as  ale,  beer,  and  porter,  unless  proprietary, 
which  was  fifty  per  centum. 

339.  Cherry  juice  and  prune  juice,  or  prune  wine,  and  other  fruit 

juice,  not  specially  provided  for  in  this  act,  containing  not 
more  than  eighteen  per  centum  of  alcohol,  sixty  cents  per 
gallon;  if  containing  more  than  eighteen  per  centum  of 
alcohol,  two  dollars  and  fifty  cents  per  proof  gallon. 

Old  law:  Cherry  juice,  twenty  per  centum;  prune  juice,  un- 
enumerated,  twenty  per  centum. 

340.  Ginger-ale,  ginger-beer,   lemonade,    soda-water,    and    other 

similar  waters  in  plain  green,  or  colored,  molded  or  pressed 
glass  bottles,  containing  each  not  more  than  three-fourths 
of  a  pint  thirteen  cents  per  dozen ;  containing  more  than 
three-fourths  of  a  pint  each  and  not  more  than  one  and  one- 
half  pints,  twenty-six  cents  per  dozen ;  but  no  separate  or 
additional  duty  shall  be  assessed  on  the  bottles  ;  if  imported 
otherwise  than  in  plain  green  or  colored  molded  or  pressed 


63 

glass  bottles,  or  in  such  })ottles  containinpj  more  tlian  one 
and  one-half  pints  each,  lifty  cents  per  gallon  ami  in  arldition 
thereto,  duty  shall  be  collected  on  the  bottles,  or  other  cov- 
erings, at  the  rates  which  would  bo  chargeable  thereon  if 
imported  empty. 

Old  law:  Ginger  alo  or  ginger  beer,  twenty  per  centum  ad  valorem, 
but  no  separate  or  adilitional  duty  shall  be  collected  on  bottles 
or  jugs  containing  the  same. 

341.  All  mineral  waters,  and  all  imitations  of   natural  mineral 

waters,  and  all  artificial  mineral  waters  not  specially  pro- 
vided for  in  this  act,  in  plain  or  colored  glass  bottles, 
containing  not  more  than  one  ])int,  sixteen  cents  per  dozen 
bottles.  If  containing  more  than  one  pint  and  not  more 
than  one  quart,  twenty-live  cents  per  dozen  bottles.  But  no 
separate  duty  shall  be  assessed  upon  the  bottles.  If  im- 
ported otherwise  than  in  plain  green  or  colored  glass  bottles, 
or  if  imported  in  such  bottles  containing  more  than  one  quart, 
twenty  cents  jjer  gallon,  and  in  addition  thereto  duty  shall 
be  collected  upon  the  bottles  or  other  covering  at  the  same 
rates  that  would  be  charged  if  imported  empty  or  separately. 
Old  law:  All  imitations  of  natural  mineral  waters  and  all  artificial 
mineral  waters,  thirty  per  centum  ad  valorem. 

Schedule  I. — Cotton  Manufacturers. 

342.  Cotton  thread,  yarn,  warj^s,  or  warp-yarn,  whether  single  or 
advanced  beyond  the  condition  of  single,  by  grouping  or  twisting 
two  or  more  single  yarns  together,  whether  on  beams  or  in  bundles, 
skeins,  or  cops,  or  in  any  other  form,  except  spool-thread  of  cotton, 
hereinafter  ]}rovidcd  for,  valued  at  not  exceeding  twenty-five  cents 
per  pound,  ten  cents  per  pound  ;  valued  at  over  twenty-five  cents  per 
pound  and  not  exceeding  forty  cents  per  pound,  eighteen  cents  per 
pound  ;  valued  at  over  forty  cents  per  pound  and  not  exceeding  fifty 
cents  per  pound,  twenty-three  cents  per  pound  ;  valued  at  over  fifty 
cents  per  pound  and  not  exceeding  sixty  cents  per  pound,  twenty- 
eight  cents  per  pound  ;  valued  at  over  sixty  cents  per  pound  and  not 
exceeding  seventy  cents  per  pound,  thirty-three  cents  per  pound ; 
valued  at  over  seventy  cents  per  pound  and  not  exceeding  eighty 
cents  per  pound,  thirty-eight  cents  per  pound ;  valued  at  over  eighty 
cents  per  pound  and  not  exceeding  one  dollar  per  pound,  forty-eight 
cents  per  pound ;  valued  at  over  one  dollar  per  pound,  fifty  per 
centum  ad  valorem. 

Old  law:  Valued  at  twenty-five  to  forty  cents,  eighteen  cents  per 
pound;  valued  at  forty  to  fifty  cents,  twenty  cents  per  pound; 
valued  at  fifty  to  sixty  cents,  twenty -five  cents  per  pound. 

Note. — New  matter  in  italics, 

34.'}.  Spool-thread  of  cotton,  containing  on  each  spool  not  exceed- 
ing one  hundred  yards  of  thread,  seven  cents  per  dozen  ;  exceeding 
one  hundred  yards  on  each  spool,  for  every  additional  one  hundred 
yards  of  thread  or  fractional  part  thereof  in  excess  of  one  hundred 
yards,  seven  cents  per  dozen  spools. 

344.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  fifty  threads  to  ihe  square  incn,  counting 
the  warp  and  filling,  two  cents  per  square  yard  -,  if  bleached,  two 


64 

and  one-lialf  cents  per  square  yard  ;  if  dyed,  colored,  stained,  painted, 
or  printed,  four  cents  per  square  yard. 

Old  law:  Two  and  one-half  cents  per  square  yard;  three  and  one- 
half  cents  per  square  yard;  four  and  one-half  cents  per  square 
yard. 

345.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  fifty  and  not  exceeding  one  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  two  and  one-fourth  cents 
per  square  yard  ;  if  bleached,  three  cents  per  square  yard  ;  if  dyed, 
colored,  stained,  painted,  or  printed,  four  cents  per  square  yard  : 
Provided,  That  on  all  cotton  cloth  not  exceeding  one  hundred  threads 
to  the  square  inch,  counting  the  tvar2)  and  filling,  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  valued,  at  over  six  and  one-half 
cents  per  square  yard;  bleached,  valued  at  over  nine  cents  per  square 
yard  ;  and  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over 
hvelve  cents  per  square  yard,  there  shall  be  levied,  collected,  and  paid 
a  duty  of  thirty -five  per  centum  ad  valorem. 

Old  law:  Two  and  one-half  cents  per  square  yard;  three  and  one- 
half  cents  per  square  yard;  four-  aud  one-half  cents  per  square 
yard. 

Note. — New  matter  in  italics. 

346.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  not  exceeding  one  hundred  and 
fifty  threads  to  the  square  inch,  co^^nting  the  warp  and  filling,  three 
cents  per  square  yard  ;  if  bleached,  four  cents  per  square  yard;  if 
dyed,  colored,  stained,  painted,  or  printed,  five  cents  per  square 
yard  :  Provided,  That  on  all  cotton  cloth  exceeding  one  hundred  and 
not  exceeding  one  hundred  and  fifty  threads  to  the  square  inch, 
counting  the  warp  and  filling,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  valued  at  over  seven  and  one-half  cents  per 
square  yard ;  bleached,  valued  at  over  ten  cents  per  square  yard ; 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  twelve 
and  one-half  cents  per  square  yard,  there  shall  be  levied,  collected, 
and  paid  a  duty  of  forty  per  centum  ad  valorem. 

Old  law:  Tlu-ee  cents  per  square  yard,  four  cents  per  square  yard, 
five  cents  per  square  yard;  if  valued  above  eight  cents,  ten 
cents,  and  tliirteen  cents  per  square  yard,  respectively,  to  pay 
forty  per  centum. 

347.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  fifty  and  not  exceeding  two 
hundred  threads  to  the  square  inch,  counting  the  warp  and  filling, 
three  and  a  half  cents  per  square  yard;  if  bleached,  four  and  one- 
half  cents  per  square  yard;  if  dyed,  colored,  stained,  painted,  or 
printed,  five  and  one-half  cents  j)er  square  yard:  Provided,  That  on 
all  cotton  cloth  exceeding  one  hundred  and  fifty  and  not  exceeding 
two  hundred  threads  to  the  square  inch,  counting  the  warp  and  fill- 
ing, not  bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued 
at  over  eight  cents  per  square  yard;  bleached  valued  at  over  ten 
cents  per  square  yard;  dyed,  colored,  stained,  painted,  or  printed, 
valued  at  over  twelve  cents  per  square  yard,  there  shall  be  levied, 
collected,  and  paid  a  duty  of  forty-five  per  centum  ad  valorem. 

Old  law:  Three  cents  per  square  yard,  four  ceiits  per  square  yard 
five  cents  per  square  yard;  if  valued  above  eight  cents,  ten 
cents  and  thirteen  cents  per  square  yard,  respectively,  to  pay 
forty  per  centum. 

848.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  two  hundred  threads  to  the  square  inch,  counting 


65 

the  warp  and  filling,  four  and  one-half  cents  per  square  yard;  if 
bleached,  five  and  one-half  cents  per  square  yard;  if  dyed,  colored, 
stained,  painted,  or  printed,  six  and  three-fourths  cents  per  square 
yard:  Provided,  That  on  all  such  cotton  cloths  not  bleached,  dyed, 
colored,  stained,  i)ainted,  or  printed,  valued  at  over  ten  cents  per 
square  yard;  bleached,  valued  at  over  twelve  cents  i)er  square  yard; 
and  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  fifteen 
couts  per  square  yard,  there  shall  be  levied,  collected,  and  paid  a 
duty  of  forty-five  per  centum  ad  valorem:  Pro ukled  further,  TJiat 
on  cotton  tloth,  bleached,  dyed,  colored,  stained,  jointed  or  printed, 
containing  an  admiaiure  of  silk,  and  not  otherwise  ijrovided  for, 
there  shall  he  levied,  collected,  and  paid  a  duty  of  ten  cents  per  square 
ijard,  and  in  addition  thereto  thirty-five  per  centum  ad  valorem. 

Old  law:  Four  cents  per  square  jard,  five  cents  per  square  yard, 
six  cents  per  square  yard;  if  valued  above  ten  cents,  twelve 
cents  and  fifteen  cents  per  square  yard,  respectively,  to  pay 
forty  per  centum. 

Note. — New  matter  in  italics. 

349.  Clothing  ready  made,  and  articles  of  wearing  apparel  of 
every  description,  handkerchiefs,  and  neckties  or  neck  wear  com- 
posed of  cibtton  or  other  vegetable  fiber,  or  of  which  cotton  or  other 
vegetable  fiber  is  the  component  material  of  chief  value,  made  up  or 
manufactured  wholly  or  in  part  by  the  tailor,  seamstress,  or  manu- 
facturer, all  of  the  foregoing  not  specially  provided  for  in  this  act, 
fifty  per  centum  ad  valorem:  Provided,  That  all  such  clothing  ready 
made  and  articles  of  wearing  apparel  having  India  rubber  as  a  com- 
ponent material  (not  including  gloves  or  elastic  articles  that  are 
specially  jirovided  for  in  this  act),  shall  be  subject  to  a  duty  of  fifty 
cents  per  pound,  and  in  addition  thereto  fifty  per  centum  ad  valorem. 

Old  law:  Corsets,  thirty-five  per  centum,  of  whatever  material 
composed;  handkerchiefs,  forty  per  centum;  other  items, 
thirty-five  per  centum;  hat  bodies  of  cotton,  thirty -five  per 
centum. 

350.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics 
composed  of  cotton  or  other  vegetable  fiber,  not  bleached,  dj^ed, 
colored,  stained,  painted,  or  printed,  ten  cents  per  square  yard  and 
twenty  per  centum  ad  valorem  ;  on  all  such  goods  if  bleached,  twelve 
cents  per  square  yard  and  twenty  per  centum  ad  valorem ;  if  dyed, 
colored,  stained,  painted,  or  printed,  fourteen  cents  per  square  yard 
and  twenty  per  centum  ad  valorem  ;  but  none  of  the  foregoing  arti- 
cles in  this  paragraph  shall  pay  a  less  rate  of  duty  than  forty  per 
centum  ad  valorem. 

Old  law:  Cotton  velvet,  forty  per  centum;  cordurqys,  thirty-five 
per  centum;  plush,  tliirty-five  per  centum. 

351.  Chenille  curtains,  table  covers,  and  all  goods  manufactured 
of  cotton  chenille,  or  of  which  cotton  chenille  forms  the  component 
material  of  chief  value,  sixty  per  centum  ad  valorem. 

New  provision:  Treasury  ruling  forty  per  centum. 

352.  Stockings,  hose  and  half-hose,  made  on  knitting  machines  or 
frames,  composed  of  cotton  or  other  vegetable  fiber  and  not  other- 
wise specially  provided  for  in  this  act,  and  shirts  and  drawers  com- 
posed of  cotton,  valued  at  not  more  than  one  dollar  and  fifty  cents 
per  dozen,  thirty-five  per  centum  ad  valorem. 

Old  law:  On  stockings,  hose,  half -hose,  shirts,  and  drawers,  and  all 
goods  made  on  knitting  machines  or  frames,  composed  wholly 
of  cotton,  and  not  herein  otherwise  provided  for,  thirty-five 
per  centum  ad  valorem, 

t)(3!J;5— — 5 


66 

353.  Stockings,  "hose,  and  half-hose,  selvedged,  fashioned,  nar- 
rowed, or  shaped  wholly  or  in  part  by  knitting-machines  ov  frames, 
or  knit  by  hand,  including  such  as  are  commercially  known  as 
seamless  stockings,  hose  or  half-hose,  all  of  the  above  composed  of 
cotton  or  other  vegetable  hber,  finished  or  unfinished,  valued  at  not 
more  than  sixty  cents  per  dozen  pairs,  twenty  cents  per  do/en  pairs, 
and  in  addition  thereto  twenty  per  centum  ad  valorem;  valued  at 
more  than  sixty  cents  per  dozen  pairs  and  not  more  than  two  dollars 
per  dozen  pairs,  fifty  cents  per  dozen  pairs,  and  in  addition  thereto 
thirty  per  centum  ad  valorem;  valued  at  more  than  two  dollars  per 
dozen  pairs,  and  not  more  than  four  dollars  per  dozen  pairs,  sev- 
enty-five cents  per  dozen  pairs,  and  in  addition  thereto,  forty  per 
centum  ad  valorem;  valued  at  more  than  four  dollars  per  dozen  pairs, 
one  dollar  per  dozen  pairs,  and  in  addition  thereto,  forty  per  centum 
ad  valorem;  and  all  shirts  and  drawers  composed  of  cotton  or 
other  vegetable  fiber,  valued  at  more  than  one  dollar  and  fifty  cents 
per  dozen  and  not  more  than  three  dollars  per  dozen,  one  dollar  per 
dozen,  and  in  addition  thereto,  thirty-five  per  centum  ad  valorem ; 
valued  at  more  than  three  dollars  per  dozen,  and  not  more  than 
five  dollars  per  dozen,  one  dollar  and  twenty-five  cents  per  dozen, 
and  in  addition  thereto,  forty  per  centum  ad  valorem;  valued  at  more 
than  five  dollars  jtev  dozen,  and  not  more  than  toven  dollars  per 
dozen,  one  dollar  and  fifty  cents  per  dozen,  and  in  addition  thereto, 
forty  per  centum  ad  valorem;  valued  at  more  than  seven  dollars 
per  dozen,  two  dollars  per  dozen,  and  in  addition  thereto,  forty  per 
centum  ad  valorem. 

Old  law:  On  stockings,  hose,  half-hose,  shirts,  and  drawers,  fash- 
ioned, narrowed,  or  shaped  wholly  or  in  part  by  knitting  ma- 
cliines  or  frames,  or  knit  by  hand,  and  comjMjsed  wholly  of 
cotton,  forty  per  centum  ad  valorem. 

354.  Cotton  cords,  braids,  boot,  shoe,  and  corset  lacings,  thirty- 
five  cents  per  pound  ;  cotton  gimps,  galloons,  webbing,  goring,  sus- 
X-)enders,  and  braces,  any  of  the  foregoing  which  are  elastic  or  non- 
elastic,  forty  per  centum  ad  valorem  :  Provided,  That  none  of  the 
articles  included  in  this  paragraph  shall  pay  a  less  rate  of  duty  than 
forty  per  centum  ad  valorem. 

Old  law:  Cotton  cords,  braids,  gimps,  galloons,  webbing,  goring, 
suspenders,  braces,  thirty -live  per  centum  ad  valorem ;  webbing, 
not  otherwise  provided  for,  thirty -five  per  centum. 

355.  Cotton  damask,  in  the  piece  or  otherwise,  and  all  manufact- 
ures of  cotton  not  specially  provided  for  in  this  act,  forty  per  centum 
ad  valorem. 

Old  law:  Cotton  damask,  forty  per  centum;  all  manufactures  not 

specially  provided  for,  thirty-five  per  centum. 
Old  law:  Sail  duck  or  canvas  for  sails,  thirty  per  centum. 

Schedule  J. — Flax,  Hemp,  and  Jute,  and  Manufactures  of. 

356.  Flax  straw,  five  dollars  per  ton. 

357.  Flax,  not  hackled  or  dressed,  one  cent  per  pound. 

Old  law:  Twenty  dollars  jier  ton. 

358.  Flax,  hackled,  known  as  "  dressed  line,"  three  cents  per 
pound. 

Old  law:  Forty  dollars  per  ton. 

359.  Tow,  of  flax  or  hemp,  one  half  of  one  cent  per  pound. 

Old  law:  Ten  dollars  per  ton. 


67 

360,  Hemp  twenty-five  dollars  per  ton;  hemp,  hackled,  known  as 
line  of  hemp,  fifty  dollars  per  ton. 

Old  law:  Hemp,  maniia  and  other  like  substitutes  for  hemp  not 
specially  enumerated  or  provided  for  in  this  act,  twenty-five 
dollars  per  ton. 

361.  Yarn,  made  of  jute,  thirty-five  per  centum  ad  valorem. 

363.  Cables,  cordage,  and  twine  (except  binding  twine,  composed 
in  whole  or  in  part  of  istle  or  Tampico  fiber,  maniia,  sisal  grass  or 
sunn),  one  and  one-half  cents  per  pound;  all  binding  twine,  manu- 
factured in  whole  or  in  part  from  istle  or  Tampico  fiber,  maniia, 
sisal  grass,  or  sunn,  seven-tenths  of  one  cent  per  pound;  cables  and 
cordage,  made  of  hemp,  two  and  one-half  cents  per  pound;  tarred 
cables  and  cordage,  three  cents  per  pound. 

Old  law:  Tarred  cables  or  cordage,  three  cents  per  pound;  luitarred 
maniia  cordage,  two  and  one-half  cents  per  pound.  All  other 
untarred  cordage,  three  and  one-half  cents  per  pound. 

363  Hemp  and  jute  carpets  and  carpetings,  six  cents  per  square 
yard. 

364.  Burlaps,  not  exceeding  sixty  inches  in  width,  of  flax,  jute 
or  hemp,  or  of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall 
be  the  component  material  of  chief  value  (except  such  as  may 
be  suitable  for  bagging  for  cotton),  one  and  five-eighths  cents  per 
pound. 

Old  law:  Burlaps  not  over  sixty  inches,  thirty  per  centum.  Oil- 
cloth foundations,  or  floor-cloth  canvas,  or  burlaps  exceeding 
sixty  inches  in  width,  made  of  flax,  jute,  or  hemp,  or  of  which 
flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the  component 
material  of  chief  value,  forty  per  centum  ad  valorem. 

Bags  and  bagging,  and  like  manufactures,  not  specially  enumer- 
ated or  provided  for  in  this  act  (except  bagging  for  cotton), 
composed  wholly  or  in  part  of  flax,  hemp,  jute,  gunny  cloth, 
gunny  bags,  or  other  material,  forty  per  centum  ad  valorem. 

365.  Bags  for  grain  made  of  burlaps,  two  cents  per  pound. 

Old  law:  Forty  per  centum. 

366.  Bagging  for  cotton,  gunny  cloth,  and  all  similar  material 
suitable  for  covering  cotton,  composed  in  whole  or  in  part  of  hemp, 
flax,  jute,  or  jute  butts,  valued  at  six  cents  or  less  per  square  yard, 
one  and  six-tenths  cents  per  square  yard  ;  valued  at  more  than  six 
cents  per  square  yard,  one  and  eight-tenths  cents  per  square  yard. 

Old  law:  Gunny  cloth,  not  bagging,  valued  at  ten  cents  or  less  per 
square  yard,  three  cents  per  pound;  valued  at  over  ten  cents 
per  square  yard,  four  cents  per  pound. 

Bagging  for  cotton,  or  other  manufactures,  not  specially  enumer- 
ated or  provided  for  in  this  act,  suitable  to  the  uses  for  which 
cotton  bagging  is  applied,  composed  in  •whole  or  in  part  of 
hemp,  jute,  jute  butts,  flax,  gunny  bags,  gunny  cloth,  or  other 
material,  and  valued  at  seven  cents  or  less  per  square  yard, 
one  and  one-half  cents  per  pound ;  valued  at  over  seven  cents 
per  square  yard,  two  cents  per  pound. 

367.  Flax  gill-netting,  nets,  webSj  and  seines,  when  the  thread  or 
twine  of  which  they  are  composed  is  made  of  yarn  of  a  number  not 
higher  than  twenty,  fifteen  cents  per  pound,  and  thirty-five  per 
centum  ad  valorem ;  when  made  of  threads  or  twines,  the  yarn  of 
which  is  finer  than  number  twenty,  twenty  cents  per  pound  and  in 
additioE  thereto  forty-five  per  centum  ad  valorem. 

Text  of  old  law:  Seines,  and  seine  and  giUing  twine,  twenty-five 
per  centum. 


68 

368.  Linen  liydranlic  hose,  made  in  who!  a  or  in  part  of  flax,  liemp 
or  jute,  twenty  cents  per  ponnd. 

New  provision. 

369.  Oil-cloth  for  floors,  stamped,  painted,  or  printed,  inchiding 
linoleum,  corticene,  corlx -carpets,  figured  or  plain,  and  all  other  oil- 
cloth (except  silk  oil-cloth),  and  water-jjroof  clotli,  not  specially  pro- 
vided for  in  this  act,  valued  at  twenty-five  cents  or  less  per  square 
yard,  forty  per  centum  ad  valorem ;  A^alued  above  twenty-five  cents 
per  square  yard,  fifteen  cents  per  square  yard  and  thirty  per  centum 
ad  valorem. 

Old  law;  Forty  i^er  centum. 

Note. — New  matter  in  italics.  . 

370.  Yarns  or  threads  composed  of  flax  or  hemp,  or  of  a  mixture 
of  either  of  these  substances,  valued  at  thirteen  cents  or  less  per 
pound,  six  cents  per  pound;  valued  at  more  than  thirteen  cents  per 
pound,  forty-five  per  centum  ad  valorem. 

Old  law:  Yarns,  thirty-five  per  centum;  flax  or  linen  thread,  twine 
or  pack-thread,  forty  per  centum. 

371.  All  manufactures  of  flax  or  hemp,  or  of  which  these  substances, 
or  either  of  them,  is  the  component  material  of  chief  value,  not  specially 
provided  for  in  this  act,  fifty  jier  centum  ad  valorem  :  Provided, 
That  until  January  first,  eighteen  hundred  and  ninety-four,  such 
manufactures  of  flax  containing  more  than  one  hundred  threads  to 
the  square  inch,  counting  both  warp  and  filling,  shall  be  subject  to 
a  duty  of  thirty-five  per  centum  ad  valorem  in  lieu  of  the  duty 
herein  provided. 

Old  law:  Brown  and  bleached  linens,  ducks,  canvas,  paddings 
cot-bottoms,  diapers,  crash,  huckabacks,  handkerchiefs,  lawnsj 
or  other  maniifactures  of  flax,  jute,  or  hemp,  or  of  which  flax, 
jute,  or  hemp  shall  be  the  component  material  of  chief  value 
not  specially  enumerated  or  provided  for  in  this  act,  thirty- 
five  per  centum  ad  valorem;  manufactures  of  flax  of  which 
flax  shall  be  the  component  material  of  chief  value,  not  spe- 
cially provided  for,  forty  per  centuni.  Russia  and  other  sheet- 
ings of  flax  or  hemp,  brown  or  white,  thirty-five  per  centum. 

"Webbings  composed  of  cotton,  flax,  or  any  other  material,  not  other- 
wise provided  for,  thirty-five  per  centum. 

•372.  Collars  and  cufl^s,  composed  entirely  of  cotton,  fifteen  cents 
per  dozen  pieces  and  thirty-five  per  centum  ad  valorem;  composed 
in  whole  or  in  part  of  linen,  thirty  cents  per  dozen  pieces  and  forty- 
per  centum  ad  valorem;  shirts,  and  all  articles  of  wearing  aj^paril 
of  every  description,  not  specially  provided  for  in  this  act,  com- 
posed wholly  or  in  part  of  linen,  fifty-five  per  centum  ad  valorem. 

New  provision.  Old  law:  Rulings  of  Treasury  Department,  thirty- 
five  per  centum  on  cotton  goods,  thirty  and  forty  per  centum 
on  linen. 

373.  Laces,  edgings,  embroideries,  insertings,  neck  rufflings,  ruch- 
mgs,  trimmings,  tuckings,  lace  window-curtains,  and  other  similar 
tamboured  articles,  and  articles  embroidered  by  hand  or  machinery, 
embroidered  and  hem-stitched  handkerchiefs,  and  articles  made 
wholly  or  in  part  of  lace,  rufflings,  tuckings,  or  ruchings,  all  of  the 
above-named  articles,  composed  of  flax,  jute,  cotton,  or  other  vege- 
table fiber,  or  of  which  these  substances  or  either  of  tliem,  or  a 
mixture  of  any  of  them  is  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  act,  sixty  per  centum  ad  valorem  : 
Provided,  That  articles  of  wearing  apparel,  and  textile  fabrics,  when 
embroidered  h^  hand  or  machinery,  and  whether  specially  or  other- 


69 

wise  provided  for  in  tliis  act,  shall  not  pay  a  lofis  rate  of  duty  than 
that  hxed  by  the  respective  paragraphs  and  schedules  of  this  act 
upon  embroideries  of  the  materials  of  which  they  are  respectively 
composed. 

Old  law:  Cotton  laces,  embroideries,  insertings,  trimmings,  lace 
window-curtains,  forty  per  centum  ad  valorem. 

Flax  or  linen  laces  and  insertint;s,  embroideries,  or  manufactures 
of  linen,  if  embroidered  or  tambouicd  in  tlie  loom  or  other- 
wise, by  machinery  or  with  the  needle  or  other  process,  and 
not  specially  enumerated  or  provided  for  in  this  act,  thirty 
per  centum  ad  valorem. 

374.  All  manufactures  of  jute,  or  other  vegetable  fiber,  except 
flax,  hemp  or  cotton,  or  of  which  jute,  or  other  vegetable  fiber,  ex- 
cept flax,  hemp  or  cotton,  is  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  act,  valued  at  five  cents  per  pound 
or  less,  two  cents  per  pound;  valued  above  five  cents  per  pound, 
forty  per  centum  ad  valorem. 

Old  law:  All  other  manufactures  of  hemp,  or  manilla,  or  of  which 
hemp  or  manilla  shall  be  a  component  material  of  chief  value, 
not  especially  enumerated  or  provided  for  in  this  act,  thirty- 
five  per  centum  ad  valorem. 

Grass-cloth  and  other  manufactures  of  jute,  ramie,  China,  and 
sisal  grass,  not  specially  enumerated  or  provided  for  in  this 
act,  thirty-five  per  centum  ad  valorem. 

Schedule  K. — Wool  and  Manufactures  of  Wool. 

375.  All  wools,  hair  of  the  camel,  goat,  alpaca,  and  other  like 
animals  shall  be  divided  for  the  purpose  of  fixing  the  duties  to  be 
charged  thereon  into  the  three  following  classes  : 

Note. — New  matter  in  italics. 

376.  Class  one,  that  is  to  say.  Merino,  mestiza,  metz,  or  metis 
wools,  or  other  wools  of  Merino  blood,  immediate  or  remote,  Down 
clothing  wools,  and  wools  of  like  character  with  any  of  the  preced- 
ing, including  such  as  have  been  heretofore  usually  imported  into 
the  United  States  from  Buenos  Ayres,  New  Zealand,  Australia,  Cape- 
of  Good  Hope,  Russia,  Great  Britain,  Canada,  and  elsewhere,  and 
also  including  all  wools  not  hereinafter  described  or  designated  in 
classes  two  and  three. 

377.  Class  two,  that  is  to  say,  Leicester,  Cotswold,  Lincolnshire, 
Down  combing  wools,  Canada  long  wools,  or  other  like  combing 
wools  of  English  blood,  and  usually  known  by  the  terms  herein 
used,  and  also  hair  of  the  camel,  goat,  alpaca,  and  other  like  animals. 

378.  Class  three,  that  is  to  say,  Donskoi,  native  South  American, 
Cordova,  Valparaiso,  native  Smyrna,  Russian  camels  hair,  and  in- 
cluding all  such  wools  of  like  character  as  have  been  heretofore 
usually  imported  into  the  United  States  from  Turkey,  Greece,  Egypt, 
Syria,  and  elsewhere,  excepting  improved  wools  hereinafter  provicfed 
for. 

Old  law:  Class  three,  carpet  wools  and  other  similar  wools. — Such 
as  Donskoi,  native  South  American,  Cordova,  Valparaiso,  na- 
tive Smyrna,  and  including  all  such  wools  of  like  character  as 
have  been  heretofore  usually  imported  into  the  United  States 
from  Turkey,  Greece,  Egypt,  Syria,  and  elsewhere. 

379.  The  standard  samples  of  all  wools  which  are  now  or  may  be 
hereafter  deposited  in  the  principal  custom-houses  of  the  United 


70 

States,  under  the  authority  (>f  the  Secretary  of  the  Treasury,  shall 
be  the  standards  for  the  classification  of  wools  under  this  act,  and 
the  Secretary  of  the  Treasury  shall  have  the  autlioa*ity  to  renew 
these  standards  and  to  make  such  additions  to  them  from  time  to 
time  as  may  he  required,  and  he  shall  cause  to  be  deposited  like 
standards  in  other  custom-houses  of  the  United  States  when  they  may 
be  needed. 

New  iDiovision. 

380.  Whenever  wools  of  class  three  shall  have  been  improved  by 
the  admixture  of  Merino  or  English  blood  from  their  present  char- 
acter as  represented  by  the  standard  samples  now  or  hereafter  to  be 
deposited  in  the  principal  custom-houses  of  the  United  States,  such 
improved  wools  shall  be  classified  for  duty  either  as  class  one  or  as 
class  two,  as  the  case  may  be. 

New  provision. 

381.  The  duty  on  wools  of  the  first  class  which  shall  be  imported 
washed  shall  be  twice  the  amount  of  the  duty  to  which  they  would 
be  subjected  if  imported  unwashed;  and  the  duty  on  wools  of  the 
first  and  second  classes  which  shall  be  imported  scoured  shall  be 
three  times  the  duty  to  which  they  would  be  subjected  if  imported 
unwashed. 

Old  law:  The  duty  on  wools  of  the  first  class  which  shall  be  im- 
ported washed  shall  be  twice  the  amount  of  the  duty  to  which 
they  would  be  subjected  if  imported  unwashed;  and  the  duty 
on  wools  of  all  classes  wliich  shall  be  imported  scoured  shall  be 
three  times  the  duty  to  which  they  Avould  be  subjected  if  uu- 
ported  unwashed. 

382.  Unwashed  wools  shall  be  considered  such  as  shall  have  been 
shorn  from  the  sheep  without  any  cleansing ;  that  is,  in  their  natural 
condition.  Washed  wools  shall  be  considered  such  as  have  been 
washed  with  water  on  the  sheep's  back.  Wool  washed  in  any  other 
manner  than  on  the  sheep's  back  shall  be  considered  as  scoured  wool. 

New,  provision, 

383.  The  duty  upon  wool  of  the  sheep  or  hair  of  the  camel,  goat, 
alpaca,  and  other  like  animals  which  shall  be  imported  in  any  other 
than  ordinary  condition,  or  which  shall  be  changed  in  its  character 
or  condition  for  the  purpose  of  evading  the,  duty,  or  which  shall  bo 
reduced  in  value  by  the  admixture  of  dirt,  or  any  other  foreign  sub- 
stance, or  which  has  been  sorted  or  increased  in  value  by  the  rejec- 
tion of  any  part  of  the  original  fleece,  shall  be  twice  the  duty  to 
which  it  would  be  otherwise  subject  :  Provided^  That  skirted  wools 
as  now  imported  are  hereby  excepted.  Wools  on  which  a  duty  is  as- 
^ssed  amounting  to  three  times  or  more  than  that  which  would  be 
assessed  if  said  wool  was  imported  unwashed,  such  duty  shall  not 
be  doubled  on  account  of  its  being  sorted.  If  any  bale  or  package 
of  wool  or  hair  specified  in  this  act  imported  as  of  any  specified 
class,  or  claimed  by  the  importer  to  be  dutiable  as  of  any  specified 
class,  shall  contain  any  wool  or  hair  subject  to  a  higher  rate  of  duty 
than  the  class  so  specified,  the  whole  bale  or  package  shall  be  subject 
to  the  highest  rate  of  duty  chargeable  on  wool  of  the  class  subject 
to  such  higher  rate  of  duty,  and  if  any  bale  or  package  be  claimed 
by  the  importer  to  be  shoddy,  mungo,  flocks,  wool,  hair,  or  other 
material  of  any  class  specified  in  this  act,  and  such  bale  contain  any 
admixture  of  any  one  or  more  of  tiaid  materials,  or  of  any  other 


71 

material,  the  whole  bale  or  package  sliall  bo  subject  to  duty  at  the 
highest  rate  iini)o.sed  u])()n  any  article  in  said  l>alo  or  package. 

Old  law:  The  dutj-  upon  wool  of  the  sheep,  or  liair  of  the  alpaca, 
goat, and  other  like  animals, which  shall  be  inij)orted  in  any  other 
than  ordinary  conditit)n,  as  now  and  heretofore  j)racticed,  or 
which  shall  be  changed  in  its  character  or  condition  for  the 
piupose  of  evading  the  duty,  or  wliich  shall  be  reduced  in 
value  by  tiie  admixture  of  dirt  or  any  other  foreign  substance, 
shall  be  twice  the  duty  to  which  it  would  be  otherwise  subject. 

384.  The  duty  upon  all  wools  and  hair  of  the  first  class  shall  be 
eleven  cents  per  pound,  and  upon  all  wools  or  hair  of  the  second 
class  twelve  cents  per  pound. 

Old  law :  Wools  of  the  first  class,  the  value  whereof  at  the  la-st  port  or 
place  whence  exported  to  the  United  States,  excluding  charges 
in  such  port,  shall  be  thirty  cents  or  less  per  pound,  t<'n  cents 
j)er  ]t<)und;  wools  of  the  same  cla.SH,  the  value  \\  hereof  at  the 
last  port  or  place  whence  exported  to  the  United  States,  ex- 
cluding charges  in  such  port,  shall  exceed  thii-ty  cents  per 
poimd,  twelve  cents  per  pound. 

Wools  of  the  second  class,  and  all  hair  of  the  alpaca,  goat,  and 
other  like  animals,  the  value  whereof,  at  the  laat  port  or  jjlace 
whence  exjiorted  to  the  United  States,  excluding  charges  in 
such  port,  shall  be  thirty  cents  or  less  per  jjound,  ten  cents  j)er 
pound;  wools  of  the  same  class,  the  value  whereof  at  the  last 
port  or  place  whence  exjjorted  to  the  United  States,  excluding 
charges  in  such  port,  shall  exceed  thirty  cents  per  pound,  twelve 
cents  per  pound. 

385.  On  wools  of  the  third  class  and  on  camel's  hair  of  the  third 
class  the  value  whereof  shall  be  thirteen  cents  or  less  per  pound, 
including  charges,  the  duty  shall  be  thirty-two  per  centum  ad 
valorem. 

386.  On  wools  of  the  third  class,  and  on  camel's  hair  of  the  third 
class,  the  value  whereof  shall  exceed  thirteen  cents  per  pound  includ- 
ing charges,  the  duty  shall  be  fifty  per  centum  ad  valorem. 

Old  law:  Wools  of  the  third  class,  the  value  whereof,  at  the  last 
port  or  place  whence  exported  to  the  United  States,  excluding 
charges  in  such  port,  shall  be  twelve  cents  or  less  per  pound, 
two  and  a  half  cents  per  pound;  wools  of  the  same  class,  the 
value  whereof,  at  the  last  port  or  place  whence  exported  to 
the  United  States,  excluding  charges  in  such  port,  shall  ex- 
ceed twelve  cents  per  pound,  five  cents  per  pound. 

387.  Wools  on  the  ski^  sliall  pay  the  same  rate  as  other  wools,  the 
quantity  and  value  to  be  ascertained  under  such  rules  as  the  Secre- 
tary of  the  Treasury  may  prescribe. 

388.  On  noils,  shoddy,  top  waste,  stubbing  waste,  roving  waste, 
ring  waste,  yarn  waste,  gariietted  waste,  and  all  other  wastes  com- 
posed wholly  or  in  part  of  wool,  the  duty  shall  be  thirty  cents  per 
pound. 

Old  law:  Shoddy  and  waste,  ten  cents  per  pound. 

389.  On  woolen  rags,  mungo,  and  flocks,  the  duty  shall  be  ten 
cents  per  pound. 

Old  law:  Shoddy  and  waste  have  been  transferred  to  preceding 
paragraph. 

390.  Wools,  and  hair  of  the  camel,  goat,  alpaca,  or  other  like 
animals,  in  the  form  of  roping,  roving,  or  tops,  and  all  wool  and 
hair  which  have  been  advanced  in  any  manner  or  by  any  j)rocess  of 
manufacture  beyond  the  washed  or  scoured  condition,  not  specially 
provided  for  in  this  act,  shall  be  subject  to  the  same  duties  as  are 
imposed  upon  manufactures  of  wool  not  specially  provided  for  in 
this  act. 

New  provision. 


72 

391.  On  woolen  and  worsted  yarns  made  wholly  or  in  part  of  wool, 
worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  valued 
at  not  more  than  thirty  cents  per  pound,  the  duty  per  pound  shall 
be  two  and  one-half  times  the  duty  imposed  by  this  act  on  a  pound 
of  unwashed  wool  of  the  first  class,  and  in  addition  thereto,  thirty 
five  per  centum  ad  valorem  ;  valued  at  more  than  thirty  cents  and 
not  more  than  forty  cents  per  pound,  the  duty  per  pound  sliall  be 
three  times  the  duty  imposed  by  this  act  on  a  pound  of  unwashed 
wool  of  the  first  class,  and  in  addition  thereto  thirty-five  per  centum 
ad  valorem ;  valued  at  more  than  forty  cents  per  pound,  the  duty 
per  pound  shall  be  three  and  one-half  times  the  duty  imposed  by  this 
act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition 
thereto  forty  per  centum  ad  valorem. 

Old  law:  For  I'ates,  see  paragraph  395. 

392.  On  woolen  or  worsted  cloths,  shawls,  knit  fabrics,  and  all 
fabrics  made  on  knitting  machines  or  frames,  and  all  manufactures 
of  every  description  made  wholly  or  in  part  of  wool,  worsted,  the 
hair  of  the  camel, goat,  alpaca, or  other  animals, not  specially  provided 
for  in  this  act,  valued  at  not  more  than  thirty  cents  per  pound,  the 
duty  per  pound  shall  be  three  times  the  duty  imposed  by  this  act  on 
a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
forty  per  centum  ad  valorem;  valued  at  more  than  thirty  and  not 
more  than  forty  cents  per  pound,  the  duty  per  pound  shall  be  three 
and  one-half  times  the  duty  imposed  by  this  act  on  a  pound  of  un- 
waslied  wool  of  the  first  class,  and  in  addition  thereto  forty  per 
centum  ad  valorem;  valued  at  above  forty  cents  per  pound,  the  duty 
per  pound  shall  be  four  times  the  duty  imposed  by  this  act  on  a 
pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
fifty  per  centum  ad  valorem. 

Old  law:  Woolen  cloths,  woolen  shawls,  and  all  manufactures  of 
w^ool  of  every  descrij^tion,  made  wholly  or  in  part  of  wool,  not 
specially  enumerated  or  provided  for  in  this  act,  valued  at  not 
exceeding  eighty  cents  per  pound,  thirty-fi^'e  cents  per  pound 
and  thirty-iive  per  centum  ad  valorem;  valued  at  above  eighty 
cents  per  pound,  thirty-five  cents  per  pound,  and  in  addition 
thereto  forty  iDer  centum  ad  valorem. 

393.  On  blankets,  hats  of  wool,  and  flannels  for  underwear  com- 
posed wholly  or  in  part  of  wool,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals,  valued  at  not  more  than  thirty  cents  per  pound, 
the  duty  per  pound  shall  be  the  same  as  the  duty  imposed  by  this 
act  on  one  pound  and  one-half  of  unwashed  wool  of  the  first  class, 
and  in  addition  thereto  thirty  per  centum  ad  valorem;  valued  at 
more  than  thirty  and  not  more  than  forty  cents  per  pound,  the  duty 
per  pound  shall  be  twice  the  duty  imposed  by  this  act  on  a  pound 
of  unwashed  wool  of  the  first  class;  valued  at  more  than  forty  cents 
and  not  more  than  fifty  cents  per  pound,  the  duty  per  pound  shall 
be  three  times  the  duty  imj^osed  by  this  act  on  a  pound  of  unwashed 
wool  of  the  first  class;  and  in  addition  thereto  upon  all  the  above- 
named  articles  thirty-five  per  centum  ad  valorem.  On  blankets  and 
hats  of  wool  composed  wholly  or  in  part  of  wool,  the  hair  of  the  camel, 
goat,  alpaca,  or  other  animal,  valued  at  more  than  fifty  cents  per 
pound,  the  duty  per  pound  shall  be  three  and  a  half  times  the  duty 
imposed  by  this  act  on  a  pound  of  unwashed  wool  of  the  first  class, 
and  in  addition  thereto  forty  per  centum  ad  valorem.  '  Flannels 
composed  wholly  or  in  part  of  wool,  the  hair  of  the  camel,  goat, 
aljjaca,  or  other  animals,  valued  at  above  fifty  cents  per  pound  shall 


73 

be  classified  and  pay  the  same  duty  as  women's  and  cliildren's  dresg 
goods,  coat  lining,  Italian  cloths,  and  goods  of  similar  character 
and  description  provided  by  this  act. 

Flannels,  blankets,  hats  of  wool,  knit  goods,  ami  all  goods  made 
on  knitting-l'rames,  balmorals,  woolen  and  worsted  yarns,  and 
all  manufactures  of  every  description,  composed  wholh^  or  in 
part  of  worsted,  the  hair  of  the  alpaca,  goat,  or  otiier  animals, 
(except  such  as  are  composed  in  part  of  wool),  not  s^iecially 
enumerated  or  provided  for  in  this  act,  valued  at  not  exceed- 
ing thirty  cents  per  pound,  ten  cents  per  pound  ;  valued  at 
above  thirty  cents  per  pound,  and  not  exceeding  forty  cents 
per  pound,  twelve  cents  per  pound;  valued  at  above  forty 
cents  per  pound,  and  not  exceeding  sixty  cents  per  pound, 
eighteen  cents  per  pound;  valued  at  above  sixty  cents  per 
pound,  and  not  exceeding  eighty  cents  per  pound,  twenty-four 
cents  per  pound;  and  in  addition  thereto,  upon  all  the  above- 
named  ax-ticles,  thirtj'-five  per  centum  ad  valorem;  valued  at 
above  eighty  cents  per  pound,  tliirty-five  cents  per  pound,  and 
in  addition  thereto  forty  per  centum  ad  valorem. 

394.  On  women's  and  children's  dress  goods,  coat  linings,  Italian 
cloths,  and  goods  of  similar  character  or  description  of  which  the 
warp  consists  wholly  of  cotton  or  other  vegetable  material,  with 
the  remainder  of  the  fabric  composed  wholly  or  in  part  of  wool, 
worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  valued 
at  not  exceeding  fifteen  cents  per  square  yard,  seven  cents  per  square 
yard,  and  in  addition  thereto  forty  per  centum  ad  valorem;  valued 
at  above  fifteen  cents  per  square  yard,  eight  cents  per  square  yard, 
and  in  addition  thereto  fifty  per  centum  ad  valorem :  Provided, 
That  on  all  such  goods  weighing  over  four  ounces  per  square  yard 
the  duty  per  pound  shall  be  four  times  the  duty  imposed  by  this  act 
on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition 
thereto  Mtj  per  centum  ad  valorem. 

Old  law:  Women's  and  children's  dress  goods,  coat  linings,  Italian 
cloths,  and  goods  of  like  description,  composed  in  part  of  wool, 
worsted,  the  haii-  of  the  alpaca,  goat,  or  other  animals,  valued 
at  not  exceeding  twenty  cents  per  square  yard,  five  cents  per 
square  yard,  and  in  addition  thereto  thirty-five  per  centum  ad 
valorem;  valued  at  above  twenty  cents  per  square  yard,  seven 
cents  per  square  yard,  and  forty  per  centum  ad  valorem;  if 
composed  wholly  of  wool,  worsted,  the  hair  of  the  ali)aca, 
goat,  or  other  animals,  or  of  a  mixture  of  them,  nine  cents  per 
square  yard  and  forty  per  centum  ad  valorem,  but  all  such  goods 
with  selvedges,  made  wholly  or  in  part  of  other  materials,  or 
with  threads  of  other  materials  inti'oduced  for  the  purpose  of 
changing  the  classification,  shell  be  dutiable  at  nine  cents  per 
square  yard  and  forty  per  centum  ad  valorem:  Provided,  That 
all  such  goods  weighing  over  four  ounces  per  square  yard  shall 
pay  a  duty  of  thirty-five  cents  per  pound  and  forty  per  centum 
ad  valorem. 
305.  On  women's  and  children's  dress  goods,  coat  linings,  Italian 
cloth,  bunting,  and  goods  of  similar  description  or  character  com- 
posed wholly  or  in  part  of  wool,  worsted,  the  hair  of  the  camel,_goat, 
alpaca,  or  other  -animals,  and  not  specially  provided  for  in  this  act, 
the  duty  shall  be  twelve  cents  per  square  yard,  and  in  addition 
thereto  fifty  per  centum  ad  valorem:  Provided.  That  on  all  such 
goods  weighing  over  four  ounces  per  square  yard  the  duty  per  pound 
shall  be  four  times  the  duty  imposed  by  this  act  on  a  pound  of 
unwashed  wool  of  the  first  class,  and  in  addition  thereto  fifty  per 
centum  ad  valorem. 

Old  law:  See  preceding  paragraph.     Bunting,  t?n  cents  per  square 
yard,  and  in  addition  thereto,  tliirty-fiveper  centum  ad  valorem. 


74 

300.  On  clotliing,  feady  made,  and  articles  of  wearing  apparel  of 
every  description,  made  up  or  manufactured  wholly  or  in  part,  not 
specially  provided  for  in  this  act,  felts  not  woven,  and  not  specially 
provided,  for  in  this  act,  plushes  and  other  pile  fabrics,  all  of  the 
foregoing,  composed  wliolly  or  in  |)art  of  wool,  worsted,  the  hair  of 
the  camel,  goat,  al[)aca,  or  other  animals  the  duty  per  pound  shall 
be  four  and  one-lialf  times  the  duty  imposed  by  this  act  on  a  pound 
of  unwashed  wool  of  the  first  class,  and  in  addition  thereto  sixty 
per  centum  ad  valorem. 

Old  law:  Clothing,  ready-made,  and  wearing  apparel  of  every  de- 
scription, not  specifically  enumerated  or  jjrovided  for  in  this 
act,  and  balmoral  skirts,  and  skirting,  and  goods  of  similar  de- 
scription, or  used  for  like  purposes,  composed  wholly  or  in  ])art 
of  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals, 
made  up  or  manufactuiod  wholly  or  in  part  by  the  tailor,  seam- 
stress, or  manufacturer,  except  knit  goods,  forty  cents  per 
pound,  and  in  addition  thereto,  tlm-ty-live  per  centinn  ad  valo- 
rem; endless  belts  or  felts  for  paper  or  printing  machines, 
twenty  cents  per  pound  and  thu'ty  per  centum  ad  valorem. 

307.  On  cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside 
garments  for  ladies  and  children's  apparel  and  goods  of  similar 
description,  or  used  for  like  purposes,  composed  wholly  or  in  part 
of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other  ani- 
mals, made  u|)  or  manufactured  wholly  or  in  part,  the  duty  per 
pound  shall  be  four  and  one-half  times  the  duty  imposed  by  tliis 
act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition 
thereto  sixty  per  centum  ad  valorem. 

Old  law:  Cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside 
garments  for  ladies'  and  children's  apparel  and  goods  of  simi- 
lar description,  or  used  for  like  purposes,  composed  wholly  or 
in  part  of  wool,  worsteel,  the  hair  of  the  alpaca,  goat,  or  other 
animals,  made  up  or  manufactured  wholly  or  in  part  by  tlie 
tailor,  seamstress,  or  manufacturer  (except  knit  goods),  forty- 
five  cents  per  pound,  and  in  addition  thereto  forty  per  centum 
ad  valorem. 

308.  On  webbings,  gorings,  suspenders,  braces,  beltings,  bindings, 
braids,  galloons,  fringes,  gimps,  cords,  cords  and  tassels,  dress 
trimmings,  laces  and  embroideries,  head  nets,  buttons,  or  barrel 
buttons,  or  buttons  of  other  forms,  for  tassels  or  ornaments,  wrought 
by  hand  or  braided  by  machinery  any  of  the  foregoing  which  are 
elastic  or  non-elastic,  made  of  wool,  worsted,  the  hair  of  the  camel, 
goat,  alpaca,  or  other  animals,  or  of  which  wool,  worsted,  the  hair 
of  the  camel,  goat,  alpaca.  Or  other  animals  is  a  component  material, 
the  duty  shall  be  sixty  cents  per  pound,  and  in  addition  thereto  sixty 
per  centum  ad  valorem. 

Webbings,  gorings,  suspenders,  braces,  beltings,  bindings,  braids, 
galloons,  fringes,  gimps,  cords  and  tassels,  dress-trimmings, 
head-nets,  buttons,  or  barrel  buttons,  or  buttons  of  other  forms 
for  tassels  or  ornaments,  Avi-ought  by  hand,  or  braided  by 
machinery,  made  of  wool,  worsted,  the  hair  of  the  alapaca, 
goat,  or  other  animals,  or  of  which  wool,  worsted,  the  hair  of 
the  alapaca,  goat,  or  other  animals  is  a  component  material, 
thirty  cents  per  pound,  and  in  addition  thereto,  fifty  i)er  cent- 
um ad  valorem. 

390.  Ai\h'3Ason,  Axminster,  Moquette,  and  Chenille  carpets,  fig- 
ured or  plaui,  carpets  woven  whole  for  rooms,  and  all  carpets  or 
carpeting  of  like  character  or  descrij^tion,  and  oriental,  Berlin,  and 
other  similar  rugs,  sixty  cents  per  square  yard,  and  in  addition 
tjeroto  forty  per  centum  ad  valorem. 

Old  law:  Forty-five  cents  per  square  yard  and  thirty  per  centum  ad 
valorem. 


75 

400.  Saxony,  Wilton,  and  Tonrnay  velvet  c<ir|^)ts,  figured  orplaiii, 
and  all  carpets  or  carpeting  of  like  character  or  (loscription,  sixty 
cents  per  square  yard,  and  in  addition  thereto  forty  i)er  centum  ad 
valorem. 

Old  law:  Forty-five  cents  square  yard  and  thirty  per  centum  ad 
valorem. 

401.  Brussels  carpets,  figured  or  plain,  and  all  carpets  or  carpeting 
of  like  character  or  description,  forty-four  cents  per  square,  yard, 
and  in  addition  tliereto  forty  per  centum  ad  valorem. 

Old  law:  Thirty  cents  square  yard  and  thirty  per  centum  ad  val- 
orem. 

402.  Velvet  and  tapestry  velvet  carpets,  fi-gured  or  plain,  printed 
on  the  warp  or  otherwise,  and  all  carpets  or  carpeting  of  like  char- 
acter or  description,  forty  cents  per  square  yard,  and  in  addition 
thereto  forty  per  centum  ad  valorem. 

Old  law:  Twenty-five  cents  squai'e  yard  and  thirty  per  centum  ad 
valorem. 

403.  Tapestry  Brussels  carpets,  figured  or  plain,  and  all  carpets  or 
carpeting  of  like  character  or  description,  printed  on  the  warp  or 
otherwise,  twenty-eight  cents  per  square  yard,  and  in  addition  thereto 
forty  per  centum  ad  valorem.. 

Old  law:  Twenty  cents  square  yard  and  thirty  per  centujii  ad 
valorem. 

404.  Treble  ingrain,  three-ply  ;i,nd  all  chain  Venetian  carpets,  nine- 
teen cents  per  square  yard,  and  in  addition  thereto  forty  per  centum 
ad  valorem. 

Old  law:  Twelve  cents  per  square  yard  and  thirty  per  centum. 

405.  Wool  Dutch  and  two-ply  ingrain  carpets,  fourteen  cents  per 
square  yard,  and  in  addition  thereto  forty  per  centum  ad  valorem. 

Old  law:  Eight  cents  per  square  yard  and  thirty  per  centum. 
40G.  Druggets  and  bookings,  printed,  colored,  or  otherwise,  twenty- 
two  cents -per  square  yard,  and  in  addition  thereto  forty  per  centum 
ad  valorem.    Felt  carpeting,  figured  or  plain,  eleven  cents  per  square 
yard,  and  in  addition  thereto  forty  per  centum  ad  valorem. 

Old  law:  Druggets  and  bookings  fifteen  cents  per  square  yard  and 
thirty  per  centum;  felt  carpeting,  fifteen  cents  per  square  yard 
and  tliirty  per  centum,  by  ruhng  of  Treasuiy  Department. 

407.  Carpets  and  carpenting  of  wool,  flax  or  cotton,  or  composed  in 
I^art  of  either,  not  specially  provided  for  in  this  act,  fifty  per  centum 
ad  valorem. 

Old  law:  Carpets  and  carpetings  of  wool,  flax,  or  cotton,  or  parts 
of  either  or  other  material,  not  otherwise  herein  specified,  forty 
per  centum  ad  valorem. 

408.  Mats,  rugs,  screens,  covers,  hassocks,  bed  sides,  art  squares, 
and  other  portions  of  carpets  or  carpeting  made  wholly  or  in  part  of 
wool,  and  not  specially  provided  for  in  this  act,  shall  be  subjected 
to  the  rate  of  duty  herein  imposed  on  carpets  or  carpetings  of  like 
charactei^  or  description. 

Old  law:  Mats,  rugs,  screens,  covers,  hassocks,  bedsides,  and  other 
portions  of  carpets  or  carpetings,  shall  be  subjected  to  the  rate 
of  duty  herein  imposed  on  carpets  or  carpeting  of  like  charac- 
ter or  description;  and  the  duty  on  all  other  mats  not  exclusively 
of  vegetable  material,  screens,  hassocks,  and  rugs,  shall  be  forty 
per  centum  ad  valorem. 


•  Schedule  L. — Silk  and  Silk  Goods. 

409.  Silk  partially  manufactured  from  cocoons  or  from  wasie-silk, 
and  not  further  advanced  or  manufactured  than  carded  or  combed 
silk,  fifty  cents  per  pound. 

410.  Thrown  silk,  not  more  advanced  than  singles,  tram,  organ- 
zine,  sewing  silk,  twist,  floss,  and  silk  threads  or  yarns  of  every 
description;  except  spun  silk,  thirty  per  centum  ad  valorem;  spun 
silk  in  skeins  or  cops  or  on  beams,  thirty-five  per  centum  ad  va- 
lorem.* 

Old  law:  All  this  paragraph  thirty-five  per  centum. 

411.  Velvets,  plushes,  or  other  pile  fabrics,  containing,  exclusive 
of  selvedges,  less  than  seventy-five  per  centum  in  weight  of  silk,  one 
dollar  and  fifty  cents  j)er  pound  and  fifteen  per  centum  ad  valorem; 
containing,  exclusive  of  selvedges,  seventy-five  per  centum  or  more 
in  weight  of  silk,  three  dollars  and  fifty  cents  per  pound,  and  fifteen 
per  centum  ad  valorem;  but  in  no  case  shall  any  of  the  foregoing 
articles  pay  a  less  rate  of  duty  than  fifty  per  centum  ad  valorem. 

New  provision.  Old  law:  Classified  as  manufactures  at  fifty  per 
centum. 

412.  Webbings,  gorings,  suspenders,  braces,  beltings,  bindings, 
braids,  galloons,  fringes,  cords  and  tassels,  any  of  the  foregoing 
which  are  elastic  or  non-elastic,  buttons,  and  ornaments,  made  of 
silk,  or  of  which  silk  is  the  componetit  material  of  chief  value,  fifty 
per  centum  ad  valorem. 

New  i3j-ovision.  Old  law:  Classified  as  manufactures  at  fifty  per 
centum. 

413.  Laces  and  embroideries,  handkerchiefs,  neck  rufflings  and 
ruchings,  clothing  ready-made,  and  articles  of  wearing  apparel  of 
every  description,  including  knit  goods,  made  up  or  manufactured 
wholly  or  in  part  by  the  tailor,  seamtress,  or  manufacturer,  com- 
posed of  silk,  or  of  which  silk  is  the  component  material,  of  chief 
value,  not  specially  provided  for  in  this  act,  sixty  per  centum  ad 
valorem:  Provided,  That  all  such  clothing  ready  made  and  articles 
of  wearing  apparel  when  composed  in  part  of  India  rubber  (not  in- 
cluding gloves  or  elastic  articles  that  are  specially  provided  for  in 
this  act),  shall  be  subject  to  a  duty  of  eight  cents  per  ounce,  and 
in  addition  thereto  sixty  per  centum  ad  valorem. 

New  provision.  Old  law:  Classified  as  manufactures  at  fifty  per 
centum. 

414.  All  manufactures  of  silk,  or  of  which  silk  is  the  comj^onent 
material  of  chief  value,  not  specially  provided  for  in  this  act,  fifty 
per  centum  ad  valorem:  Provided,  That  all  such  manufactures  of 
which  wool,  or  the  hair  of  the  camel,  goat,  or  other  like  animals  is 
a  component  material,  shall  be  classified  as  manufactures  of  wool. 

Old  law:  All  goods,  wares,  and  merchandise,  not  specially  enimier- 
ated  or  provided  for  in  this  act,  made  of  silk,  or  of  which  siUc 
is  the  component  material  of  cliief  value,  tif  ty  per  centum  ad 
valorem. 

Schedule  M. — Pulp,  Papers,  and  Books, 

Pulp  and  Paper. — 

415.  Mechanically  ground  wood  pulp  two  dollars  and  fifty  cents 
per  ton  dry  weight;  chemical  wood  pulp  unbleached,  six  dollars  per 
ton  dry  weight;  bleached,  seven  dollars  per  ton  dry  weight. 

Old  law:  Pulp  di'ied  for  paper-makers'  use,  t«u  per  ceutum. 


77 

416.  Sheathing  paper,  ten  per  centum  ad  valorem. 

417.  Printing  paper  unsized,  suitalde  only  for  Looks  and  news- 

papers, fifteen  per  centum  ad  valorem. 
Slight  change  in  text. 

418.  Printing  paper  sized  or  glued,  suitable  only  for  books  and 

newspapers,  twenty  per  centum  ad  valorem. 
Old  law:  Limited  to  printing  papers. 
439.  Papers  known  commercially  as  copying  pajjer,  filtering 
paper,  silver  paj^or,  and  all  tissue  paj)er,  white  or  cohered, 
whetlier  made  up  in  copying  books,  reams,  or  in  any  other 
form,  eight  cents  per  pound,  and  in  addition  thereto'  fifteen 
per  centum  ad  valorem;  albumenized  or  sensitized  paper, 
thirty-five  per  centum  ad  valorem. 

Old  law  :  Blank-books  for  press  copying  twenty  per  centum  ;  on 
all  other  of  above  paragraph  twenty -five  per  centum  as  manu- 
factures of  paper. 

420.  Papers  known  commercially  as  surface-coated  papers,  and 

manufactures  thereof,  card-boards,  lithographic  prints  from 
either  stone  or  zinc,  bound  or  unbound  (except  illustra- 
tions when  forming  a  part  of  a  periodical,  newspaper,  or  in 
printed  books  accompanying  the  same),  and  all  articles  pro- 
duced either  in  whole  or  in  part  by  lithographic  process,  and 
photograph,  autograph,  and  scrap  albums,  wholly  or  par- 
tially manufactured,  thirty-five  per  centum  ad  volorem. 

Old  law:  Paper  boxes  and  all  other  fancy  boxes,  if  of  surface- 
coated  papers,  principally  twenty-five  per  centum. 

Paper-hangings  and  paper  for  screens  or  fire-boards,  paper  anti- 
quarian, demy,  drawing,  elephant,  foolscap,  imperial,  letter, 
note,  and  all  other  paper  not  specially  enumerated  or  provided 
for  in  tliis  act,  twenty-five  per  centum  ad  valorem. 

Manufactures  of  Paper — 

421.  Paper  envelopes,  twenty -five  cents  per  thousand. 

Old  law:  Twenty-five  per  centum. 

422.  Paper  hangings  and  paper  for  screens  or  fire-boards,  writing- 

paper,  drawing-paper,  and  all  other  paper  not  specially  pro- 
vided for  in  this  act,  twenty-five  per  centum  ad  valorem. 
Change  of  text. 

423.  Books,  including  blank  books  of  all  kinds,  pamphlets  and  en- 

gravings, bound  or  unbound,  photographs,  etchings,  maps, 
charts,  and  all  printed  matter  not  specially  provided  for  in 
this  act,  twenty-five  per  centum  ad  valorem. 

Old  law:  Illustrated  books  twenty- five  per  centum;  blank  books, 
bound,  or  unbound,  twenty  per  centum, 

424.  Playing  cards,  fifty  cents  per  pack 

Old  law:  One  hundred  per  centum. 

425.  Manufactures  of  paper,  or  of  which  paper  is  the  component 

material  of  chief  value,  not  specially  provided  for  in  this 
act,  twenty-five  per  centum  ad  valorem. 

Old  law:  Fifteen  per  centum,  also  twenty-five  per  centum  ;  paper 
boxes  and  all  other  fancy  boxes,  thirty-five  per  centum. 

Schedule  N.— Sundries. 

426.  Bristles,  ten  cents  per  pound. 

Old  law:  Fifteen  cents  per  pound. 


78 

427.  Brushes,  and  "brooms  of  all  kinds,  including  feather  dusters 
and  hair  pencils  in  quills,  forty  per  centum  ad  valorem. 

Old  law:  Biiishes,  thirty  per  centum  ;  brooms,  twenty-five  per 
centum  ;  hair  pencils,  thirty  per  centum. 

Buttons  and  Button  Forms. — 

428.  Button  forms :  Lastings,  mohair,  cloth,  silk,  or  other  manu- 

factures of  cloth,  woven  or  made  in  patterns  of  such  size, 
shape,  or  form,  or  cut  in  such  manner  as  to  be  fit  for  buttons 
exclusively,  ten  per  centum  ad  valorem. 

429.  Buttons  commercially  known  as  Agate  buttons,  twenty-five 

per  centum  ad  valorem.  Pearl  and  shell  buttons,  two  and 
one-half  cents  per  line  button  measure  of  one-fortieth  of 
one  inch  per  gross,  and  in  addition  thereto  twenty-five  per 
centum  ad  valorem. 

Old  law:  Buttons  and  button-molds,  not  specially  enumerated  or 
provided  for  in  this  act,  not  including  brass,  gilt,  or  silk  buttons, 
twenty-five  per  centum  ad  valorem.  Pearl  and  shell  buttons 
as  manufactures  of  shell,  twenty-five  per  centum. 

430.  Ivory,    vegetable   ivory,   bone    or    horn  buttons,    fifty  per 

centum  ad  valorem. 

Old  law:  See  preceding  paragraph. 

431.  Shoe-buttons,  made  of  paper,  board,  papier  machd,  pulp,  or 

other  similar  material  not  specially  provided  for  in  this 
act,  valued  at  not  exceeding  three  cents  per  gross,  one  cent 
per  gross. 

Old  law:  Not  enumerated,  at  twenty-five  per  centum. 

432.  Coal,  bituminous,  and  shale,  seventy-five  cents  per  ton  of 
twenty-eight  bushels,  eighty  pounds  to  the  bushel;  coal  slack  or 
culm,  such  as  will  pass  through  a  half-inch  screen,  thirty  cents  per 
ton  of  twenty-eight  bushels,  eighty  pounds  to  the  bushel. 

433.  Coke,  twenty  per  centum  ad  valorem. 

434.  Cork  bark,  cut  into  squares  or  cubes,  ten  cents  per  pound; 
manufactured  corks,  fifteen  cents  per  pound. 

Old  law:  Twenty-five  per  centum. 

435.  Dice,  draughts,  chess-men,  chess-balls,  and  billiard,  pool,  and 
bagatelle  balls,  of  ivory,  bone,  or  other  materials,  fifty  per  centum 
ad  valorem. 

Note. — New  matter  in  italics. 

436.  Dolls,  doll-heads,  toy  marbles  of  whatever  material  com- 
posed, and  all  other  toys  not  composed  of  rubber,  china,  porcelain, 
parian,  bisque,  earthen  or  stoneware,  and  not  specially  provided  for 
m  this  act,  thirty-five  per  centum  ad  valorem. 

Old  law:  Dolls  and  toys,  thirty-five  per  centum. 

437.  Emery  grajns,  and  emery  manufactured,  ground,  pulverized, 
or  refined,  one  cent  per  pound. 

Explosive  Substances, — 

438.  Fire-crackers  of   all  kinds,  eight  cents  per  pound,    hut  no 

allowance  shall  be  made  for  tare  or  daynage  thereon. 

Old  law:  One  hundred  per  centum;  new  matter  in  italics. 

439.  Fulminates,   fulminating    powders,    and    like    articles,   not 

specially  provided  for  in  this  act,  thirty  per  centum  ad 
valorem. 

440.  Gunpowder,  and  all  explosive  substances  used  for  mining, 

blasting,  artillery,  9?  sporting  purposes,  when  valued  oX 


79    . 

twenty  cents  or  less  per  pound,  five  cents  per  pound  ;  valued 
above  twenty  cents  per  pound,  eight  cents  per  pound. 
Old  law:  Six  and  eight  cents. 

441.  Matches,  friction  or  lucifer,  of  all  descriptions,  per  gross  of 

one  hundred  and  forty-four  boxes,  containing  not  more  than 
one  hundred  matches  per  box,  ten  gents  per  gross;  when 
imported  otherwise  than  in  boxes  containing  not  more  than 
one  hundred  matches  each,  one  cent  per  one  thousand 
matches. 

Old  law:  Friction  or  lucifer  matches  of  all  descriptions,  thuty-five 
per  centum. 

442.  Percussion-caps,  forty  per  centum  ad  valorem. 

443.  Feathers  and  downs  of  all  kinds,  crude  or  not  dressed,  colored, 
or  manufactured,  not  specially  provided  for  in  this  act,  ten  i)er 
centum  ad  valorem;  when  dressed,  colored,  or  manufactured,  in- 
cluding quilts  of  down  and  other  manufactures  of  down,  and  also 
including  dressed  and  finished  birds  suitable  for  millinery  ornaments, 
and  artificial  and  ornamental  feathers  and  flowers,  or  parts  tliereof, 
of  whatever  material  composed,  not  specially  provided  for  in  this 
act,  fifty  per  centum  ad  valorem. 

Old  law:  Feathers  of  all  kinds,  cmde,  or  not  dressed,  colored,  or 
manuactured,  twenty-five  per  centum  ad  valorem;  when 
dressed,  colored,  or  manufactured,  including  dressed  and  fin- 
ished bu-ds,  for  millinery  ornaments,  and  artificial  and  or- 
namental feathers  and  flowers,  or  parts  tliereof,  of  whatever 
material  composed,  for  millinery  use,  not  specially  enumerated 
or  provided  for  in  this  act,  fifty  per  centum  ad  valorem. 

444.  Furs,  dressed  on  the  skin  but  not  made  up  into  articles,  and 
furs  not  on  the  skin,  prepared  for  hatters'  use,  twenty  per  centum 
ad  valorem. 

Note. — New  matter  in  italics. 

445.  Glass  beads,  loose,  unthreaded  or  unstrung,  ten  per  centum 
ad  valorem. 

Old  law:  Beads  and  bead  ornaments  of  all  kinds,  except  amber, 
fifty  i>er  centum. 

446.  Gun-wads  of  all^  descriptions,  thirty-five  per  centum  ad  va- 
lorem. 

447.  Hair,  human,  if  clean  or  drawn  but  not  manufactured,  twenty 
per  centum  ad  valorem. 

Old  law:  Tliirty  per  centum. 

448.  Hair-cloth,  known  as  "crinoline-cloth,"  eight  cents  per  square 
yard.  • 

Old  law:  Thirty  per  centum. 

449.  Hair-cloth,  known  as  "  hair  seating,"  thirty  cents  per  S(iuare 
yard. 

450.  Hair,  curled,  suitable  for  beds  or  mattresses,  fifteen  per  centum 
ad  valorem. 

Old  law:  Curled  hair,  except  of  hogs,  used  for  beds  or  mattresses, 
twenty-five  per  centum. 

451.  Hats,  for  men's,  women's,  and  children's  wear,  composed  of 
the  fur  of  the  rabbit,  beaver,  or  other  animals  or  of  which  such  fur 
is  the  component  material  of  chief  value,  wholly  or  jxirtially  manu- 
factured, including  fur  hat  bodies,  fifty-five  per  centum  ad  valorem. 

Old  law:  Twenty  per  centum  by  Treasury  ruling :  bonnets,  hats, 
and  hoods  of  hair,  not  specially  provided  for,  thiity  per  centum. 


80 

Jewet.tiy  and  Precious  Stones. — 

452.  Jewelry  :  All  articles,  not  elsewhere'specially  provided  for  in 

tills  act  composed  of  i:)recious  metals  or  imitations  thereof, 
whether  set  with  coral,  jet,  or  pearls,  or  with  diamonds, 
rubies,  cameos,  or  other  precious  stones,  or  imitations  thereof, 
or  otherwise,  and  Avhicli  shall  be  known  commercially  as 
''jewelry,"  and  cameos  in  frames,  fifty  per  centum  ad  valorem. 
Old  law  :  Jewehy  of  all  kinds,  twenty-five  per  centum. 

453.  Pearls,  ten  per  centum  ad  valorem. 

Old  law  :  Classified  at  ten  per  centum  and  fifty  per  centum  ad 
valorem. 

454.  Precious  stones  of  all  kinds,  cut  but  not  set,  ten  per  centum 

ad  valorem  ;  if  set,  and  not  specially  provided  for  in  this  act, 
twenty-five  per  centum  ad  valorem.  Imitations  of  precious 
stones  composed  of  paste  or  glass  not  exceeding  one  inch  in 
dimensions,  not  set,  ten  per  centum  ad  valorem. 

Old  law:  Precious  stones  of  all  kinds,  ten  per  centum;  compositions 
of  glass  or  paste  \^■hen  not  set,  ten  per  centum. 

Leather  and  Manufactures  of. — 

455.  Bend  or  belting  leather  and  sole  leather,  and    leather    not 

specially  provided  for  in  this  act,  ten  per  centum  ad  valorem. 

Old  law  :  Ijcather,  bend  or  belting  leather,  and  Spanish  or  other 
sole  leather,  and  leather  not  specially  enumerated  or  provided 
for  in  this  act,  fifteen  per  centum  ad  valorem. 

456.  Calf-skins,  tanned,  or   tanned   and   dressed,  dressed    upper 

leather,  including  patent,  enameled,  and  japanned  leather, 
dressed  or  undressed,  and  finished;  chamois  or  other  skins 
not  sj^ecially  enumerated  or  provided  for  in  this  act, 
twenty  per  centum  ad  valorem  ;  book-binders'  calf-skins, 
kangaroo,  sheep  and  goat  skins,  including  lamb  and 
kid  skins,  dressed  and  finished,  twenty  per  centum  ad 
valorem ;  skins  for  morocco,  tanned  but  unfinished,  ten  per 
centum  ad  valorem ;  piano  forte  leather  and  piano  forte 
action  leather,  thirty  five  per  centum  ad  valorem  ;  japanned 
calf -skins,  thirty  per  centum  ad  valorem  ;  boots  and  shoos, 
made  of  leather,  twenty  five  per  centum  ad  valorem. 

457.  But  leather  cut  into  shoe  uppers  or  vamps,  or  other  forms, 

suitable  for  conversion  into  manufactured  articles,  shall  be 
classified  as  manufactures  of  leather,  and  pay  duty  accord- 
ingly. 

Calfskins,  tanned,  or  tanned  and  dressed,  and  di-essed  upper  leather 
•  of  all  other  kinds,  and  skins  dressed  and  finished,  of  all  kinds, 
not  specially  enumerated  or  provided  for  in  this  act,  and  skins 
of  morocco,  finished,  twenty  per  centum  ad  valorem. 

Skins  for  morocco,  tanned,  but  unfinished,  ten  per  centnm  ad  va- 
lorem. 

A 11  manufactures  and  articles  of  leather,  or  of  which  leather  shall 
be  a  component  part,  not  specially  enumerated  or  provided  for 
in  this  act,  thirty  per  centum  ad  valorem. 

458.  Gloves  of  all  descriptions,  composed  wholly  or  in  part  of  kid 

or  other  leather,  and  whether  wholly  or  partly  manufact- 
ured, shall  pay  duty  at  the  rates  fixed  in  connection  with 
the  following  specified  kinds  thereof,  fourteen  inches  in  ex- 
treme length  when  stretched  to  the  full  extent,  being  in  each 
case  hereby  fixed  as  the  standard,  and  one  dozen  pairs  as  the 
t)asis,  namely :  Ladies'  ^nd  children's  schm£(,schen  of  said 


81 

length  or  mulor,  one  dollar  and  se\  uity-five  cents  per  dozen; 
ladies'  and  children's  lamb  of  said  longtli  or  under,  two  dol- 
lars and  twuiity-five  cents  per  dozen;'ladies'  and  chil(h-en's 
kid  of  said  length  or  under,  three  dollars  and  twenty-five 
cents  per  dozen;  ladies'  and  children's  suedes  of  sai(l  longih 
or  under,  fifty  per  centum  ad  valorem;  all  other  ladies'  aiul 
children's  leather  gloves,  and  all  men's  leather  gloves  of  said 
length  or  under,  fifty  per  centum  ad  valorem;  all  leather 
gloves  over  fourteen  inches  in  length,  fifty  per  centum  ad 
valorem;  and  in  addition  to  the  aljovo  rates  there  shall  he 
l)aid  on  all  men's  gloves  one  dollar  per  dozen  ;  on  all  lined 
gloves  one  dollar  per  dozen ;  on  all  [)i(|ue  or  prick  seam 
gloves,  fifty  cents  per  dozen;  on  all  enihroidered  gloves,  with 
more  than  three  single  strands  or  cords,  fifty  cents  per  dozen 
pairs.  Provided,  That  all  gloves  represented  to  be  of  a  kind 
or  grade  below  their  actual  kind  or  grade  shall  pay  an  ad- 
ditional duty  of  five  dollars  per  dozen  pairs:  Provided 
further,  That  none  of  the  articles  named  in  this  paragraph 
shall  pay  a  less  rate  of  duty  than  fifty  per  centum  ad  va- 
lorem. 

Old  law:  Gloves,  kid  or  leather,  of  all  descriptions,  wliolly  or  par- 
tially manufactured,  fifty  per  centum  ad  valorem. 

Miscellaneous  Manufactures. — 
450.  Manufactures  of  alabaster,  amber,  asbestos,  bladders,  coral, 
cat-gut  or  whip-gut  or  worm-gut,  jet,  paste,  spar,  wax,  or 
of  which  these  substances  or  either  of  them  is  the  compo- 
nent material  of  chief  value,  not  specially  provided  for  in  this 
act,  twenty-five  per  centum  ad  valorem;  osier  or  willow  pre- 
pared for  basketmakers'  use,  thirty  per  centum  ad  valorem; 
manufactures  of  osier  or  willow,  forty  per  centum  ad  va- 
lorem. 

Old  laiv:  Baskets  and  all  other  articles  composed  of  osier,  or  willow, 
not  specially  enumerated  or  provided  for  in  this  act,  thirty  per 
centum  ad  valorem. 

Alabaster  and  spar  statuary  and  ornaments,  ten  per  centum;  man- 
ufactures of  bladders,  twenty-five  per  centum;  bonnets,  hats, 
and  hoods  for  men,  women,  and  children,  composed  of  willow, 
thirty  per  centum ;  wax  candles  and  tapers,  twenty  per  centum; 
willow  sheets  or  squares,  twenty  per  centum;  osier  or  willow 
prepared  for  basketmakers'  use,  twenty-five  per  centum  ;  gut 
and  worm-gut,  manufactures,  free  ;  asbestos,  manufactures, 
twenty-five  per  centum  ;  jet  manufactures  and  imitations  of, 
twenty -five  per  centum. 

4G0.  Manufactures  of  bone,  chip,  grass,  horn.  India-rubber,  palm- 
leaf,  straw,  weeds,  or  whale-bone,  or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  act,  thirty  per 
centum  ad  valorem. 

Old  law  :  Manufactures  of  bone  and  horn,  compositions  of,  thirty 
per  centum;  paste,  ten  per  centum;  coral,  cut,  manufactured, 
twenty-five  per  centum;  baskets  and  all  other  articles  com- 
posed of  grass,  palm-leaf,  whalebone,  or  straw,  thirty  per 
centum. 
India-rubber  fabrics,  composed  wholly  or  in  part  of  India  rubber, 
not  specially  enumerated  or  provided  for  in  this  act,  thirty  per 
centum  ad  valorem. 
Articles  comjwsed  of  India  rubber,  not  specially  enumeratea  or 

provided  for  in  this  act,  twenty-five  per  centum  ad  valorem. 
India-rubber  boots  and  shoes,  twenty-five  per  centum  ad  valorem, 

3095 G 


82 

Bonnets,  hats,  and  hoods  for  men,  women  and  children,  composed 
of  chip,  f^rass,  pahn-leaf,  or  straw,  or  any  other  vegetable  sub- 
stance, whalebone,  or  otlier  material,  not  specially  enumerated 
or  provided  for  in  this  act,  thirty  i^er  centum  ad  valorem. 

461.  Manufactures  of  leather,  fur,  gutta-2:)ercha,  vulcanized  India 
rubber,  known  as  liard  rubber,  human  hair,  papier-mache, 
and  indurated  fiber  wares  and  other  manufactures  composed 
of  wood  or  other  pulp,  or  of  which  these  substances  or  either 
of  them  is  the  component  material  of  chief  value,  all  of  the 
above  not  specially  provided  for  in  this  act,  thirty-five  per 
centum  ad  valorem. 

Old  law:  Fur,  articles  of,  thirty  per  centum;  human  hair,  when 
manufactured,  thirty-five  ])er  centtim;  gutta-percha,  manu- 
factured, and  all  articles  of,  thirty -five  per  centum;  papier- 
mache  manufactures,  articles  and  wares,  thirty  per  centum. 
Hair,  human,  bracelets,  braids,  chains,  rings,  curls,  and  ringlets, 
composed  of  hair,  or  of  which  hair  is  the  component  material 
of  chief  value,  thirty-five  per  centum  ad  valorem. 

4l6'Z.  Manufactures  of  ivory,  vegetable  ivory,  mother-of-pearl,  and 
shell,  or  of  which  these  substances  or  either  of  them  is  the 
component  material  of  chief  value,  not  specially  provided 
for  in  this  act,  forty  per  centum  ad  valorem. 

.  Old  law:  Manufactures  of  ivory  and  vegetable  ivory,  thirty  per 
centum;  shells,  whole  or  parts  of,  manufactured,  of  every 
description  not  specially  provided  for,  twenty-five  per  centum 
ad  valorem. 

463.  Masks,  composed  of  paper  or  pulp,  thirty-five  per  centum  ad 

valorem. 

New  provision. 

464.  Matting  made  of  cocoa-fiber  or  rattan,  twelve  cents  per  square 

yard;  mats  made  of  cocoa-fiber  or  rattan,  eight  cents  per 
square  foot. 

Old  law:  Floor  matting  and  floor  mats,  exclusively  of  vegetable 
substances,  twenty  per  centum, 

465.  Paintings,  in  oil  or  water  colors,  and  statuary,  not  otherwise 

provided  for  in  this  act,  fifteen  per  centum  ad  valorem  ;  but 
the  term  "statuary"  as  herein  used  shall  be  understood  to 
include  only  such  statuary  as  is  cut,  carved,  or  otherwise 
wrought  by  hand  from  a  solid  block  or  mass  of    marble, 
stone,  or  alabaster,  or  from  metal,  and  as  is  the  professional 
production  of  a  statuary  or  sculptor  only. 
Old  law:  Thirty  per  centum. 
460  Pencils  of  wood  filled  with  lead  or  other  material,  and  pencils 
of   load,  fifty  cents  per  gross  and  thirty  per  centum  ad  valorem ; 
slate  pencils,  four  cents  per  gross. 

Old  law:  Slate-pencils,  thii-ty  per  centum. 

467.  Pencil-leads  not  in  wood,  ten  per  centum  ad  valorem. 
Pipes  and  Smokers'  Articles. — 

468.  Pipes,  pipe-bowls,  of  all  materials,  and  all  smokers'  articles 

whatsoever,  not  specially  provided  for  in  this  act,  including 
cigarette-books,  cigarette  book-covers,  pouches  for  smoking 
or  chewing  tobacco,  and  cigarette-paper  in  all  forms,  seventy 
per  centum  ad  valorem;  all  common  tobacco  pipes  of  clay, 
nfteen  cents  per  gross. 

Pipes,  pipe-bowls,  and  all  smokers'  articles  whatsoever,  not  spe- 
cially enumerated  or  provided  for  in  this  act,  seventy  per  centum 
ad  valorem;  all  common  pipes  of  clay,  thirty-five  per  centum 
ad  valorem. 


83 

469.  Plush,  black,  Jcnoiun  commercially  as  hatters*  phisTi,  com- 
posed of  silk,  or  of  silk  and  cotton,  and  used  exclusively  for  uuiLinrj 
meii's  hats,  ten  per  centum  ad  valorem. 

Old  law:  Twenty-five  per  centum. 
Note. — New  matter  in  italics. 

470.  Umbrellas,  parasols,  and  sun-shades  covered  with  silk,  or 
alpaca,  fifty-five  per  centum  ad  valorem  ;  if  covered  with  other  ma- 
terial, forty-five  per  centum  ad  valorem. 

Old  law:  Fifty  per  centum  and  forty  per  centum. 

471.  Umbrellas,  parasols,  and  sunshades,  sticks  for,  if  plain,  Hm- 
ished  or  unfinished,  thirty-five  per  centum  ad  valorem  ;  if  carved, 
fifty  per  centum  ad  valorem. 

Old  law:  Thirty  per  centum. 

472.  Waste,  not  specially  provided  for  in  this  act,  ten  per  centum 
ad  valorem. 

Old  law:  Items  specially  prox^ided  for  under  the  old  law,  which 
will  be  classified  under  the  new  law  according  to  the  com- 
ponent material  of  chief  value: 

Card-cases,  pocket-books,  shell-boxes,  and  all  similar  articles,  of 
whatever  material  composed,  and  by  whatever  name  known, 
not  specially  enumerated  or  provided  for  in  this  act,  thirty- 
five  per  centum  ad  valorem. 

Carriages,  and  parts  of,  not  specially  enumerated  or  provided  for 
in  this  act,  thirty-five  per  centum  ad  valorem. 

Coach  and  harness  furniture  of  all  kinds,  saddlery,  coach,  and 
harness  hardware,  silver-plated,  brass,  brass-plated,  or  covered, 
common,  tinned,  burnished,  or  japanned,  not  specially  enu- 
merated or  provided  for  in  this  act,  thirty-five  per  centum  ad 
valorem. 

Combs,  of  all  kinds,  thirty  per  centum  ad  valorem. 

Crayons  of  all  kinds,  twenty  per  centum  ad  valorem. 

Fans  of  all  kinds,  except  common  palm-leaf  fans,  of  whatever  ma- 
terial composed,  thirty-five  per  centum  ad  valorem. 

Finislaing  powder,  twenty  per  cen?tum  ad  valorem. 

Japanned  ware  of  all  kinds,  not  specially  enumerated  or  provided 
for  in  this  act,  forty  per  centum  ad  valorem. 

Musical  instruments  of  all  kinds,  twenty -five  per  centum  ad  va- 
lorem. 

Philosophical  apparatus  and  instruments,  thirty-five  per  centum 
ad  valorem. 

Pohshing  powders  of  every  description,  by  whatever  name  known, 
includin-g  Frankfort  black,  and  Berlin,  Chinese,  fig,  and  wash 
blue,  twenty  per  centum  ad  valorem, 

ScagUola,  and  composition  tops  for  tables  or  for  other  articles  of 
furniture,  thirty-five  per  centum  ad  valorem. 

Teeth,  manufactured,  twenty  per  centum  ad  valorem. 

Free  List. 

Sec  3.  On  and  after  the  sixth  day  of  October,  eighteen  hundred 
and  ninety,  unless  otherwise  specially  provided  for  in  this  act,  the 
following  articles  when  imported  shall  be  exempt  from  duty  : 

473.  Acids  used  for  medicinal,  chemical,  or  manufacturing  pur- 
poses, not  specially  provided  for  in  this  act, 

474.  Aconite. 

475.  Acorns,  raw,  dried  or  undried,  but  unground. 

476.  Agates,  unmanufactured. 

477.  Albumen. 

478.  Alizarine,  natural  or  artificial,  and  dyes  commercially  Iniown 
as  Alizarine  yellow.  Alizarine  orange.  Alizarine  green,  Alizarine 
bluSy  Alizarine  hroiun,  Alizarine  black. 

Note. — Italics  represent  new  matter. 


84 

479.  Amber,  unmannfactiired,  or  crude  gum. 

Old  law:  Amber  beads  and  gum. 

480.  Ambergris.  ^ 

481.  Aniline  salts, 

Old  law:  Aniline  salts,  or  black  salts  or  black  tares. 

482.  Any  animal  imported  specially  for  breeding  purposes  shall 
be  admitted  free:  Provided,  That  no  such  animal  shall  be  admitted 
free  unless  pure  bred  of  a  recognized  breed,  and  dulj^  registered  in 
the  book  of  record  established  for  that  breed:  And  provided  further, 
That  certificate  of  such  record  and  of  the  pedigree  of  such  animal 
shall  be  produced  and  submitted  to  the  customs  officer,  duly  au- 
thenticated by  the  proper  custodian  of  such  book  of  record,  together 
with  the  affidavit  of  the  owner,  agent,  or  importer  that  such  animal 
is  the  identical  animal  described  in  said  certificate  of  record  and 
pedigree.  The  Secretary  of  the  Treasury  may  prescribe  such  ad- 
ditional regulations  as  may  be  required  for  the  strict  enforcement  of 
this  provision. 

Old  law:  Animals  specially  imported  for  breeding  purposes,  shall 
be  admitted  free  upon  proof  thereof  satisfactory  to  the  Secre- 
tary of  the  Treasury,  and  under  such  regulations  as  he  may 
prescribe  ;  and  teams  of  animals,  including  their  harness  and 
tackle  and  the  vehicles  or  wagons  actually  owned  by  persons 
emigrating  from  foreign  coimtries  to  the  United  States  with 
their  families,  and  in  actual  use  for  the  purpose  of  such  emi- 
gration, shall  also  be  admitted  free  of  duty,  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  may  prescribe. 

483.  Animals  brought  into  the  United  States  temporarily  for  a 
period  not  exceeding  six  months,  for  the  purpose  of  exhibition  or 
competition  for  prizes  offered  by  any  agricultural  or  racing  asso- 
ciation; but  a  bond  shall  be  given  in  accordance  with  regulations 
prescribed  by  the  Secretary  of  the  Treasury;  also,  teams  of  animals, 
including  their  liarness  and  tackle  and  the  wagons  or  other  vehicles 
actually  owned  by  persons  emigrating  from  foreign  countries  to  the 
United  States  with  their  families,  and  in  actual  use  for  the  purpose 
of  such  emigration  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe;  and  wild  animals  intended  for  exhibition 
in  zoological  collections  for  scientific  and  educational  purposes,  and 
not  for  sale  or  profit. 

Note. — New  matter  in  italics. 

484.  Annatto,  roucou,  rocoa,  or  Orleans,  and  all  extracts  of. 

485.  Antimony  ore.  crude  sulphite  of. 

486.  Apatite. 

487.  Argal,  or  argol,  or  crude  tartar. 

488.  Arrow  root,  raw  or  unmanufactured. 

Note. — Words  in  italics  represent  new  matter. 

489.  Arsenic  and  sulphide  of,  or  orpimefit. 

490.  Arseniate  of  aniline. 

491.  Art  educational  stops,  composed  of  glass  and  metal  and  valued 
at  not  more  than  six  cents  per  gross. 

New  provision. 

492.  Articles  in  a  crude  state  used  in  dyeing  or  tanning  not  spe- 
cially provided  for  in  this  act. 

493.  Articles  the  growth,  produce,  and  manufacture  of  the  United 
States,  when  returiiod  after  liaving  been  exported,  without  having 
been  advanced  in  value  or  improved  in  condition  by  any  process  of 


85 

manufacture  or  other  means;  casks,  barrels,  carboys,  bags,  and  other 
vessels  of  American  manufacture  exported  filled  with  American 
products,  or  exported  empty  and  returned  filled  with  foreign  prod- 
ucts, including  shocks  when  returned  as  barrels  or  boxes;  also  quick- 
silver flasks  or  bottles,  of  either  domestic  or  foreign  manufacture, 
which  shall  have  been  actually  exported  from  the  United  States; 
but  proof  of  the  identity  of  such  articles  shall  be  made,  under  gen- 
eral regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury; 
and  if  any  such  articles  are  subject  to  internal  tax  at  the  time  of 
exportation  such  tax  shall  be  proved  to  have  been  paid  before  ex- 
portation and  not  refunded:  Provided,  That  this  paragraph  shall 
not  apply  to  any  article  upon  which  an  allowance  of  drawback  has 
been  made,  the  re-importation  of  which  is  hereby  prohibited  except 
upon  payment  of  duties  equal  to  the  drawbacks  allowed;  or  to  any 
article  manufactured  in  bonded-warehouse  and  exported  under  any 
provision  of  law:  And  provided  further,  That  when  manufactured 
tobacco  which  has  been  exported  without  payment  of  internal-rev- 
enue tax  shall  be  re-imported  it  shall  be  retained  in  the  custody  of 
the  collector -of  customs  until  internal-revenue  stamps  in  payment 
of  the  legal  duties  shall  be  placed  thereon. 

Old  law:  BaiTels  of  American  manufacture,  exported  filled  with 
domestic  petroleum,  and  returned  empty,  under  such  regula- 
lations  as  the  Secretary  of  the  Treasury  may  prescribe,  and 
without  requiring  the  filing  of  a  declaration  at  time  of  export 
of  intent  to  retm-n  the  same  empty. 

Articles  the  growth,  produce,  and  manufacture  of  the  United 
States,  when  returned  in  the  same  condition  as  exported. 
Casks,  barrels,  barboys,  bags,  and  other  vessels  of  American 
manufactui'e,  exported  filled  with  American  products,  or  ex- 
ported empty  and  returned  filled  witli  foreign  products,  in- 
cludmg  shooks  wlien  returned  as  barrels  or  boxes  ;  but  proof 
of  the  identity  of  such  |articles  shall  be  made  under  the  regu- 
lations to  be  prescribed  by  the  Secretary  of  the  Treasury  ;  and 
if  any  such  articles  are  subject  to  internal  tax  at  the  time  of 
exportation,  such  tax  shall  l)e  XJi"Ovedto  have  been  paid  before 
exportation  and  not  refunded,  [a.  And  provided  further, 
That  bags,  other  than  of  American  manufacture,  in  wliich 
grain  shall  have  been  actually  exported  from  the  United  States, 
may  be  returned  empty  to  the  United  States,  free  of  duty,  un- 
der regulations  to  be  prescribed  by  the  Secretary  of  the  Treas- 
ury.    Sec.  7,  act  of  February  8,  1875.] 

4:94.  Asbestos,  unmanufactured. 

Old  law:  Articles  imported  for  the  use  of  the  United  States,  pro- 
vided that  the  price  of  the  same  did  not  include  the  duty. 

495.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

496.  Asphaltum  and  bitumen,  crude. 

497.  Asafetida. 

498.  Balm  of  Gilead. 

499.  Barks,  cinchona  or  other  from  which  quinine  may  be  ex- 
tracted. 

Old  law:  Barks,  cinchona  or  other  baiks  used  in  the  manufacture 
of  quinine. 

500.  Baryta,  carbonate  of,  or  witherite. 

501.  Bauxite,  or  beauxite. 
602.  Beeswax. 

Old  law:  Twenty  per  centum. 
503.  Bells,  broken,  and  bell  metal  broken  and  fit  only  to  be  reman- 
ufactured. 


86 

504,  Birds,  stuffed,  not  suitahle  for  viUJinery  ornaments,  and  hird 
sJtmSy  jn-epm-ed  for  preservation,  hut  not  further  advanced  in  manu- 
facture. 

Note. — Italics  represent  new  matter. 

505.  Birds  and  land  and  water  fowls. 
50G.  Bismuth. 

507.  Bladders,  including  fish-bladders  or  fish-sounds,  crude,  and 
all  integuments  of  animals  not  specially  provided  for  in  this  act. 

508.  Blood,  dried. 

509.  Bologna  sausages. 

510.  Bolting-cloths,  especially  for  milling  purposes,  but  not  suit- 
able for  ilie  manufacture  of  wearing  appjarel. 

Note. — Italics  represents  new  matter. 

511.  Bones,  crude,  or  not  burned,  calcined,  ground,  steamed,  or 
otherwise  manufactured,  and  bone-dust  or  animal  carbon,  and  bone 
ash,  fit  only  for  fertilizing  purposes. 

Old  law:  Bones,  crude,  not  manufactured,  burned,  calcined,  ground, 
or  steamed. 

Bone-dust  and  bone-ash  for  manufacture  of  phosijhate  and  fer- 
tilizers. 

512.  Books,  engravings,  ijliotographs ,  bound  or  unbound  etchings, 
maps,  and  charts,  which  shall  have  been  printed  and  bound  or  man- 
ufactured more  than  twenty  years  at  the  date  of  importation. 

Note. — ItaUcs  represent  new  matter. 

513.  Books  and  pamphlets  printed  exclusively  in  languages  other 
than  English;  also  books  and  music,  in  raised  print,  used  exclusively 
by  the  blind. 

514.  Books,  engravings,  photographs,  etchings,  bound,  or  unbound, 
maps  and  charts  imported  by  authority  or  for  the  use  of  the  United 
States  or  for  the  use  of  the  Library  of  Congress. 

Note. — Italics  indicate  new  matter.  The  following  words  are 
omitted  from  new  law:  "  But  the  duty  shall  not  have  been  in- 
cluded in  the  contract  of  price  paid." 

515.  Books,  maps,  lithographic  prinis,  and  charts,  specially  im'- 
ported,  not  more  than  two  copies  in  any  one  invoice,  in  good  faith, 
for  the  use  of  any  society  incorporated  or  established  for  educa- 
tional, philosophical,  literary,  or  religious  purposes,  or  for  the  en- 
couragement of  the  fine  arts,  or  for  the  use  or  by  order  of  any  college, 
academy,  school,  or  seminary  of  learning  in  the  United  States,  subject 
to  such  regulations  as  the  Secretary  of  the  Treasury  shall  prescribe. 

Note. — Italics  represent  new  matter. 

516.  Books,  or  libraries,  or  parts  of  libraries,  and  other  household 
effects  of  persons  or  families  from  foreign  countries,  if  actually  used 
abroad  by  them  not  less  than  one  year,  and  not  intended  for  any 
other  person  or  persons,  nor  for  sale. 

517.  Brazil  paste. 

518.  Braids,  plaits,  laces,  and  similar  manufactures,  composed  of 
fitraw,  chip,  grass,  palm-leaf,  willow,  osier,  or  rattan,  suitable  for 
making  or  ornamenting  hats,  bonnets,  and  hoods. 

Old  law:  Twenty  per  centum. 

519.  Brazilian  pebble,  unwrought  or  unmanufactured. 

Old  law:  Brazilian  pebbles  for  epectacles  and  pebbles  for  spectacles 
rough. 

620.  Breccia,  in  block  or  slabs. 


87 

521.  Bromine. 

523.  Bullion,  gold  or  silver. 

523.  Burgundy  pitch. 

524.  Cabinets  of  old  coins  and  medals,  and  other  colle(;tioiis  of 
antiquities,  but  the  term  "  antiquities"  as  used  in  this  act  shall  in- 
clude only  such  articles  as  are  suitable  for  souvenirs  or  cabinet  aA- 
lections,  and  which  shall  have  been  produced  at  any  period  i>rior  to 
the  year  seventeen  hundred. 

Old  law:  Cabinets  of  coins,  medals,  and  all  othex"  collections  of  anti- 
quities. 

525.  Cadmium. 

526.  Calamine. 

527.  Camphor,  crude. 

528.  Castor  or  castoreura. 

52!».  Catgut,  whip-gut,  or  worm-gut,  unmanufactured,  or  not 
further  manufactured  than  in  strings  or  cords. 

Old  law:  Catj^iit  strings  or  gut  cord  for  musical  instruments;  strings: 
All  strings  of  calgut  or  any  otlier  like  material,  other  tlian 
strings  for  musical  instruments,  twenty-five  per  centum  ad 
valorem. 

530.  Cerium. 

531.  Chalk,  unmanufactured. 

Old  law  contains  clilTstone. 

532.  Charcoal. 

533  Chicory-root,  raw,  dried,  or  undried,  but  ungrouud. 

534  Civet,  crude. 

535  Clay — Common  blue  clav  in  casks  suitable  for  the  manufacture 
of  crucibles. 

New  provision. 

536.  Coal,  anthracite. 

537.  Coal  stores  of  American  vessels  ;  but  none  shall  be  unloaded. 

538.  Coal-tar,  crude. 

539.  Cobalt  and  cobalt-ore. 

Old  law:  Cobalt,  ore  of;  cobalt  as  metallic  arsenic. 
540    Cocculus  indicus. 

541.  Cochineal. 

542.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

543.  Coffee. 

544.  Coins,  gold,  silver,  and  copper. 
545    Coir,  and  coir  yarn. 

546.  Copper,  old,  taken  from  the  bottom  of  American  vessels  com- 
pelled by  marine  disaster  to  repair  in  foreign  ports. 

547.  Coral,  marine,  uncut,  and  unmanufactured. 

Note. — Italics  represent  new  matter. 

548.  Cork-wood,  or  cork-bark,  unmanufactured. 

549.  Cotton,  and  cotton-waste  or  flocks. 

Note. — Italics  represent  new  matter. 

550.  Cryolite,  or  kryolith. 

551.  Cudbear. 

552.  Curling-stones,  or  quoits,  and  curling-stone  handles. 

553.  Curry,  and  curry-powder. 

554.  Cutch. 

555.  Cuttle-fish  bone. 

556.  Dandelion  roots,  raw,  dried,  or  undried,  but  unground. 


88 

557.  Diamonds  and  other  precious  stones,  rougTi  or  miciit,  includ- 
ing glaziers^  and  engravers^  diamonds  not  set,  and  diamond  dust  or 
bort,  and  jeivels  to  he  used  in  the  manufacture  of  watches. 

558    Divi-divi,  ** 

559.  Dragon's  blood. 

5G0,  Drugs,  such  as  barks,  beans,  berries,  balsams,  buds,  bulbs, 
and  bulbous  roots,  excrescences  sucb  as  nut-galls,  fruits,  tiuwers, 
dried  fibers,  and  dried  insects,  grains,  gums,  and  gum-resin,  herbs, 
leaves,  lichens,  mosses,  nuts,  roots,  and  stems,  spices,  vegetables, 
seeds  aromatic,  and  seeds  of  morbid  growth,  weeds,  and  woods  used 
expressly  for  dyeing;  any  of  the  foregoing  which  are  not  edible  and 
ai"e  in  a  crude  state,  and  not  advanced  in  value  or  condition  by  re- 
fining or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  act. 

5G1.  Eggs  of  birds,  fish,  and  insects. 
Note. — New  matter  in  italics. 

5G2.  Emery  ore. 

563.  Ergot. 

5G4.  Fans,  common  palm-leaf  and  palra  leaf  unmanufactured. 
Note. — New  matter  in  italics. 

5G5.  Farina. 

5GG.  Fashion-plates,  engraved  on  steel  or  coppe?^  or  on  wood,  colored 
or  plain. 

Note. — New  matter  in  italices. 

5G7.  Feathers  and  downs  for  beds. 

Old  law:  Bed  feathers  and  downs. 

568.  Feldspar. 

569.  Felt,  adhesive,  for  sheathing  vessels. 

570.  Fibrin,  in  all  forms. 

571.  Fish,  the  product  of  American  fisheries  and  fresh  or  frozen 
fish  (except  salmon)  caught  in  fresh  waters  b}^  American  vessels, 
or  with  nets  or  other  devices  owned  by  citizens  of  the  United  States. 

Old  law:  Fish,  fresh,  for  immediate  consumption. 

572.  Fish  for  bait. 

573.  Fish  skins. 

Also  shark  skins  under  old  law. 

574.  Flint,  flints,  and  ground  flint  stones. 

5/5.  Floor  matting  manufactured  from  round  or  split  straw,  in- 
cluding what  is  commonly  known  as  Chinese  matting. 

Old  law:  Floor  matting  and  floor  mats  exclusively  of  vegetable  sub- 
stances, twenty  per  centum. 

576.  Fossils. 

577.  Fruit-plants,  tropical  and  semi-tropical,  for  the  purpose  of 
propagation  or  cultivation. 

Fruits  and  Nuts — 

578.  Currants,  Zante  or  other. 

Old  law:  One  cent  per  pound. 

579.  Dates. 

Old  law:  One  cent  per  pound. 
680.  Fruits,  green,  ripe,  or  dried,  not  specially  provided  for  in 
this  act. 

581.  Tamarinds. 

582.  Cocoa  nuts. 


89 

583.  Brazil  nuts. 

584.  Cream  nuts. 

585.  Palm  nuts. 

58(i.  Pahu-nut  kei'nels. 

587.  Furs,  undressed. 

588.  Fur-skins  of  ail  kinds  not  dressed  in  any  manner. 

589.  Gambler. 

500.  Glass,  broken,  and  pld  glass,  wliicli  can  not  be  cut  for  use, 
and  fit  only  to  bo  remanufactured. 

591.  Glass  plates  or  disks,  rough-cut  or  imwrought,  for  use  in  the 
manufacture  of  optical  instruments,  spectacles,  and  eye-glasses,  and 
suitable  only  for  such  use:  Provided,  hoicever,  That  such  disks  ex- 
ceeding eight  inches  in  diameter  may  be  i)olished  sufhciently  to  en- 
able the  character  of  the  glass  to  be  determined. 

Old  law:  Glass  plates  or  disks,  unwrought,  for  use  in  the  manu- 
facture of  optical  instruments. 

Grasses  and  Fibers — 

592.  Istle  or  Tampico  fiber. 

593.  Jute. 

Old  law:  Twenty  per  centum. 

594.  Jute  butts. 

Old  law:  Five  doUars  per  ton. 

595.  Manilla. 
59G.  Sisal-grass. 

Old  law:  Fifteen  dollars  per  ton. 
597.  Sunn. 

Old  law:  Fifteen  dollars  per  ton. 
And  all  other  textile  grasses  or  fibrous  vegetable  substances,  un- 
manufactured or  undressed,  not  specially  provided  for  in 
this  act. 

Old  law:  Fifteen  dollars  per  ton.  Esparto  or  Spanish  grass  and 
other  grasses,  and  pulp  of,  for  the  manufacture  of  paper. 

598.  Gold  beaters'  molds  and  gold  beaters'  skins. 

599,  Grease,  and  oils,  such  as  are  commonly  used  in  soap-making 
or  in  wire-drawing,  or  for  stuffing  or  dressing  leather  and  which  are 
fit  only  for  such  uses,  not  specially  provided  for  in  this  act. 

Old  law:  Grease  for  use  as  soap  stock  only,  not  specially  provided 
for;  soap  stocks  free;  grease,  all  not  specially  eumuerated  oi 
provided  for,  ten  per  centum, 

GOO.  Guano,  manures,  and  all  substances  expressly  used  foj 
manure. 

GOl,  Gunny  bags  and  gunny  cloths,  old  or  refuse,  fit  only  for  re- 
manufacture. 

602.  Guts,  salted. 

603.  Gutta  percha,  crude. 

604.  Hair  of  horse,  cattle,  and  other  animals,  cleaned  or  unclcaned, 
drawn  or  undrawn,  but  unmanufactured,  not  specially  provided  for 
in  this  act ;  and  human  hair,  raw,  uncleaned,  and  not  drawn. 

Old  law:  Hair,  horse  or  cattle,  and  hairof  all  kinds,  cleaned  or  un- 
cleaned, drawn  or  undrawn,  but  unmanufactured,  not  specially 
enumerated  or  provided  for  in  this  act;  of  hogs,  curled  for 
beds  and  mattresses,  and  not  fit  for  bristles, 

b05.  Hides,  raw  or  uncured,  whether  dry,  salted,  or  pickled. 
Angora  goat-skins,  raw,  without  the  wool,  unmanufactured,  asses' 


90 

skins,  raw  or  unman iifacturod,  and  skins,  exce]">t  slieep-skins  with 
the  wool  on. 

Old  law:  Also  goat-skins  raw. 

606.  Hide-cuttings,  raw,  with  or  without  hair,  and  all  other  glue- 
stock. 

Note. — New  matter  in  italics. 

607.  Hide  rope. 

608.  Hones  and  whetstones. 

609.  Hoofs,  unmamifactured. 

Note. — New  matter  in  italics. 

610.  Hop  roots  for  cultivation. 

611.  Horns  and  parts  of,  unmanufactured,  including  horn  strips 
and  tips. 

612.  Ice. 

613.  India  rubber,  crude,  and  milk  of,  and  old  sera])  or  refuse 
India  rubber  which  has  been  worn  out  by  use  and  is  lit  only  fur 
remanufacture. 

614.  Indigo. 

Old  law:  Indigo  and  artificial  indigo. 

615.  Iodine,  crude. 

616.  Ipecac. 

617.  Iridium. 

618.  Ivory  and  vegetable  ivory,  not  smved,  C7it  or  otlierivise  manii- 
fadured. 

Note. —  New  matter  in  italics.     Old  law  contained  \\ord  unmanu- 
factured. 

619.  Jalap. 

620.  Jet,  unmanufactured. 

621.  Joss-stick,  or  Joss-light. 

622.  Junk,  old. 

623.  Kelp. 

624.  Kieserite. 

625.  Kyanite,  or  cyanite.  and  kainite. 

626.  Lac-dye,  crude,  seed,  button,  stick,  and  shell. 

627.  Lac  spirits. 

628.  Lactarine. 

629.  Lava,  unmanufactured. 

630.  Leeches. 

631.  Lemon  juice,  lime  juice,  and  sour-orange  juice. 

Note. — New  matter  in  italics. 

632.  Licorice-root,  unground 

633.  Life-boats  and  life-saving  apparatus  specially  imported  by 
societies  incorporated  or  established  to  encourage  the  saving  of 
human  life. 

634.  Lime,  citrate  of. 

635.  Lime,  chloride  of,  or  bleaching-powder. 

636.  Lithographic  stones  not  engraved. 

637.  Litmus,  prepared  or  not  prepared. 

638.  Loadstones. 

639.  Madder  and  munjeet,  or  Indian  madder,  ground  or  prepared, 
and  all  extracts  of. 

640.  Magnesite,  or  native  mineral  carbonate  of  magnesia. 

641.  Magnesium. 

642.  Magnets. 


91 

043.  Manganese,  oxide  and  ore  of. 

04:4.  Manna. 

045.  Manuscripts. 

040.  Mari-ow,  cnide. 

047.  Marsh  mallows. 

048.  Medals  of  gold,  silver,  or  copper,  such  as  trophies  or  prizes. 

Note. — New  matter  in  italics. 

049.  Meerschaum,  crude  or  unmanufactured. 

Old  law  says  raw  instead  of  unmanufactured. 

050.  Mineral  waters,  all  not  artificial. 

051.  Minerals,  crude,  or  not  advanced  in  value  or  conditicm  by  re- 
fining or  grinding,  or  by  other  process  of  manufacture,  not  specially 
provided  for  in  this  act. 

05a.  Models  of  inventions  and  of  other  improvements  in  the  arts, 
including  patterns  for  machinery,  but  no  article  shall  be  deemed  a 
model  or  pattern  which  can  be  fitted  for  use  otherwise. 
Old  law:  Changed  from  improvement  to  pattern. 

053.  Moss,  sea-weeds,  and  vegetable  substances,  crude  or  unmanu- 
factured, not  otherwise  specially  provided  for  in  this  act. 

Old  law:  Moss,  sea-weeds,  and  all  other  vegetable  substances  used 
for  beds  and  mattresses. 

054.  Musk,  crude,  in  natural  pods. 

055.  Myrobolan.    ' 

050.  Needles,  hand-sewing,  and  darning. 

057.  Newspapers  and  periodicals;  hut  the  'Herm  periodicals^^  as 
herein  used  shall  be  understood  to  embrace  only  unbound  or  ^ja/jc-r- 
covered  publications,  containing  current  literature  of  the  day  and 
issued  regularly  at  stated  periods,  as  weekly,  monthly,  or  quarterly. 

Note. — New  matter  in  italics. 

058.  Nux  vomica.. 

059.  Oakum. 

000.  Oil  cake. 

001.  Oils:  Almond,  amber,  crude  and  rectified  ambergris,  anise 
or  anise-seed,  aniline,  aspic  or  spike  lavender,  bergamot,  cajeput, 
caraway,  cassia,  cinnamon,  cedrat,  chamomile,  citronella  or  lemon 
grass,  civet,  fennel,  Jasmine  or  Jasimine,  Juglandium,  Juniper, 
lavender,  lemon,  limes,  mace,  neroli  or  orange  flower,  nut  oil  or  oil 
of  nuts  not  otherwise  specially  provided  for  in  this  act,  orange  oil, 
olive  oil  for  manufacturing  or  mechanical  purposes  unfit  for  eating 
and  not  otherwise  i3rovided  for  in  this  act,  ottar  of  roses,  palm  and 
cocoauut,  rosemary  or  anthoss,  sesame  or  sesamum-seed  or  bene, 
thyme,  origanum  red  or  white,  valerian;  and  also  spermaceti,  whale, 
and  other  fish  oils  of  American  fisheries,  and  all  other  articles  the 
produce  of  such  fisheries. 

002.  Olives,  green  or  jn'epared. 

003.  Opium,  crude  or  unmanufactured,  and  not  adulterated,  con- 
taining nine  per  centum  and  over  of  moriDhia. 

004.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise 
prepared. 

005.  Orchil,  or  orchil  liquid. 

GOO.  Orchids,  lily  of  the  valley,  azaleas,  palms,  and  othei'  plants 
used  for  forcing  under  glass  for  cut  flowers  or  decorative  purposes. 

007.  Ores,  of  gold,  silver,  and  nickel,  and  nickel  matte  :  Provided, 
That  ores  of  nickel,  and  nickel  matte,  containing  more  than  two  per 


92 

centum  of  co2-)per,  sliaUpay  a   duty  of  one-half  of  one  cent  per 
pound  on  iheco2:)per  contained  tlierein. 

Old  law:  All  forms  of  nickel  fifteen  cents  per  pound. 
6G8.  Osmium. 
G69.  PalladiTim, 

G70.  Paper  stock,  crude,  of  every  description,  including  all  grasses, 
"fibers,  rags  (other  than  wool),  waste,  shavings,  clippings,  old  jDaper, 
rope  ends,  waste  rope,  waste  bagging,  old  or  refuse  gunny  bags  or 
gunny  cloth,  and  poplar  or  other  woods,  fit  only  to  be  converted 
into  paper. 

Old  law:  Leather,  old  scraps,  enumerated.  Sea- weed  not  specially 
provided  for.  Paper-stock, crude,of  every  description,  including 
all  grasses,  fibers,  rags  of  all  kinds,  other  than  wool,  waste,  shav- 
ings, clippings,  old  paper,  rope-ends,  waste  rope,  waste  bagging, 
gunny-bags,  gunny-cloth,  old  or  refuse,  to  be  used  in  making, 
and  fit  only  to  be  converted  into  paper,  and  unfit  for  any  other 
manufactm-e,  and  cotton  waste,  whether  for  paper-stock  or 
other  purposes.  Rags  of  whatever  material  composed,  and  not 
specially  provided  for  in  this  act,  ten  per  centum.  (See  fibers 
and  grasses.) 

671.  Paraffine. 

672.  Parchment  and  vellum. 

673.  Pearl,  mother  of,  not  saived,  cut,  polished,  or  otherwise  man- 
ufactured. 

Note. — New  matter  in  italics. 

674.  Peltries  and  other  usual  goods  and  effects  of  Indians  passing 
or  repassing  the  boundary  line  of  the  United  States,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe:  Pro- 
vided, That  this  exemption  shall  not  apply  to  goods  in  bales  or 
other  packages  unusual  among  Indians. 

675.  Personal  and  household  effects  not  merchandise  of  citizens  of 
the  United  States  dying  in  foreign  countries. 

676.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  re-manu- 
factured. 

677.  Philosophical  and  scientific  apparatus,  instruments  and  prepa- 
rations; statuary,  casts  of  marble,  bronze,  alabaster,  or  plaster  ov 
Paris  ;  paintings,  drawings,  and  etchings,  specially  imported  in  good 
faith  for  the  use  of  any  society  or  institution  incorporated  or  estab- 
lished for  religious,  philosophical,  educational,  scientific,  or  literary 
purposes,  or  for  encouragement  of  the  fine  arts,  and  not  intended 
for  sale. 

678.  Phosphates,  crude  or  native. 

Old  law  contams  words:  "For  fertilizing  purposes." 

679.  Plants,  trees,  shrubs,  roots,  seed-cane,  and  seeds,  all  of  the 
foregoing  imported  by  the  Department  of  Agriculture  or  the  United 
States  Botanic  Garden. 

680.  Plaster  of  Paris  and  sulphate  of  lime,  unground, 

681.  Platina,  in  ingots,  bars,  sheets,  and  wire. 

Old  law:  Platina  unmanufactured. 

682.  Platinum,  unmanufactured,  and  vases,  retorts,  and  other  ap- 
paratus, vessels,  and  parts  thereof  composed  of  platinum  for  chem- 
ical uses. 

Note. — New  matter  in  italicSt 

683.  Plumbago. 

684.  Polishing-stones. 


93 

685.  Potash,  crude,  carbonate  of,  or  "black  salts."    Caustic  pot- 
ash, or  liydrato  of,  not  including  refined  in  stii.dvs  or  rolls.     Nitrate 
,of  potash,  or  saltpeter,  crude.    Sulphate  of  potash,  crude  or  refined. 
Chlorate  of  potash.     Muriate  of  potash. 

Old  law:  Caustic,  and  so  forth,  twenty  per  centum;  chlorate,  three 
cents  per  i)ound;  sulphate,  twenty  per  centum;  nitrate  of,  or 
saltpeter  crude,  one  cent  per  pound. 

G8G.  Professional  books,  implements,  instruments,  and  tools  of 
trade,  occupation,  or  employment,  in  the  actual  possession  at  tlie 
time  of  persons  arriving  in  tlie  United  States;  but  this  exemption 
shall  not  be  construed  to  include  machinery  or  other  articles  im- 
ported for  use  in  any  manufacturing  establishment,  or  for  any  otlier 
person  or  persons,  or  for  sale. 

Old  law:  Professional  books  only. 

687.  Pulu. 

688.  Pumice. 

689.  Quills,  prepared  or  unprepared,  Ind  not  made  up  into  complete 
articles. 

Note. — New  matter  in  italics. 

690.  Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cinchona- 
bark. 

Old  law:  Quinia,  sulphate  of,  salts  of,  and  cinchonidia. 

691.  Rags  not  otherwise  specially  provided  for  in  this  act. 

Old  law:  Rags  of  all  kinds  other  than  wool. 

692.  Regalia  and  gems,  statues,  statuary  and  specimens  of  sculpture 
where  specially  imported  in  good  faith  for  the  use  of  any  society 
incorporated  or  established  solely  for  educational,  philosophical,  lit- 
erary, or  religious  purposes,  or  for  the  encouragement  of  fine  arts, 
or  for  the  use  or  by  order  of  any  college,  academy,  school,  seminary 
of  learning,  or  public  library  in  the  United  States  ;  hut  the  term 
*'regalia''  as  herein  used  shall  be  held  to  einhraceonly  such  insignia 
of  rank  or  office  or  emblems,  as  may  be  worn  upon  the  person  or  borne 
in  the  hand  during  public  exercises  of  the  society  or  institution,  and 
shall  not  include  articles  of  furniture  or  fixtures,  or  of  regxdar  wear- 
ing-apparel, not  personal  property  of  individuals. 

Note. — New  matter  in  italics. 

693.  Rennets,  raw  or  prepared. 

694.  Saffron  and  safflower,  and  extract  of,  and  saffron  cake. 

695.  Sago,  crude,  and  sago  flour. 

696.  Salacine. 
69?.  Sauer-krout. 

698.  Sausage  skins. 

699.  Seeds;  anise,  canary,  caraway,  cardamon,  coriander,  cotton, 
cummin,  fennel,  fenugreek,  hemp,  hoarhound,  mustard,  rape,  Saint 
John's  bread  or  bene,  sugar-beet,  mangel  wurzel,  sorghum  or  sugar 
cane  for  seed,  and  all  flower  and  grass  seeds ;  bulbs  and  bulbous 
roots,  not  edible;  all  the  foregoing  not  specially  provided  for  in  this 
act. 

Old  law:  Bulbs  and  bulbous  roots,  not  medicinal,  not  otherwise 
provided  for,  twenty  per  centum. 

700.  Selep,  or  saloup. 

701.  Sliells  of  all  kinds,  not  cut,  ground,  or  otherwise  manufact- 
ured. 

Old  law  :  Shells  of  evc^ry  description,  not  manufactured  ;  tortoise 
and  other  shells,  uumanufactui'ed,  free. 


94 

702.  Shotgun  barrels,  forged,  rough  bored. 

Old  law :  Ten  per  centum. 

703.  Shrimps,  and  other  shell  fish. 

704.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled., 
f.Avisted,  or  advanced  in  manufacture  in  any  way. 

705.  Silk  cocoons  and  silk-waste. 

706.  Silk  Avorm's  eggs. 

707.  Skeletons  and  other  preparations  of  anatomy. 

708.  Snails.  _ 

709.  Soda,  nitrate  of,  or  cubic  nitrate,  and  chlorate  of. 

710.  Sodium. 

711.  Sparterre,  suitable  for  making  or  ornamenting  hats 

Note  :  New  matter  in  italics. 
713.  Specimens  of  natural  history,  botany,  and  mineralogy,  when 
imported  for  cabinets  or  as  objects  of  science,  and  not  for  sale. 
Old  law  extended  to  objects  of  taste. 

Spices — 

713.  Cassia,  cassia  vera,  and  cassia  buds,  unground. 

714.  Cinnamon,  and  chips  of,  unground. 

715.  Cloves  and  clove  stems,  unground. 

716.  Ginger-root,  unground  and  not  preserved  or  candied. 

New  matter  in  italics. 

717.  Mace. 

718.  Nutmegs. 

719.  Pepper,  black  or  white,  unground. 

720.  Pimento,  unground. 

721.  Spunk. 

722.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  porce- 
lain, and  stone  ware. 

Old  law  was  crockery  instead  of  porcelain, 

723.  Stone  and  sand  :  Burr-stone  in  blocks,  rough  or  manufact- 
ured, and  not  bound  up  into  mill-stones  ;  cliif -stone,  unmanufact- 
ured, pumice-stone,  rotten-stone,  and  sand,  crude  or  manufactured. 

724.  Storax,  or  sty  rax. 

725.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and  stronti- 
anite,  or  mijieral  carbonite  of  strontia. 

726.  Sugars,  all  not  above  number  sixteen  Dutch  standard  in  color, 
all  tank  bottoms,  all  sugar  drainings  and  sugar  sweepings,  sirups 
of  cane  juice,  melada,  concentrated  melada,  and  concrete  and  concen- 
trated molasses,  and  molasses. 

Old  law  :  All  sugars  not  above  No.  13  Dutch  standard  in  color  shall 
pay  duty  on  their  polariscopic  test  as  follows,  viz  : 

All  sugars  not  above  No.  13  Dutch  standard  in  color,  all  tank  bot- 
toms, sirups  of  cane-juice  or  of  beet-juice,  melada,  concen- 
trated melada,  concrete  and  concent'.ated  molasses,  testing  by 
the  polariscope  not  above  seventy-five  degrees,  shall  pay  a 
duty  of  one  and  forty -hundredths  cent  per  pound,  and  for 
every  additional  degree  or  fraction  of  a  degree  shown  by  the 
polariscopic  test,  thej^  shall  pay  four-hundredths  of  a  cent  per 
pound  additional  :  \a.  Fi^oinded,  That  concentrated  melada,  or 
concrete,  shall  hereafter  be  classed  as  sugar  *  *  *  and 
melada  shall  be  known  and  defined  as  an  article  made  in  tlie 
process  of  sugar-making  being  the  cane-juice  boiled  down  to 
the  sugar  point  and  (;ontaining  all  the  sugar  and  molasses 
resulting  from  tlie  boiling  process  and  without  any  process  of 
purging  or  clarification,  and  any  and  all  products  of  the  sugar- 
cane imported  in  bags,  mats,  baskt^Ls  or  other  than  tight  pack- 


95 

ap:cs  shall  bo  considororl  sugar  and  dutiable  as  sucn.  Aud  pro- 
vided further,  Tliat  of  tlio  drawback  on  refined  sugars  ex- 
ported allowed  by  section  tiiree  thousand  and  nineteen  of  the 
Eevised  Statutes  of  tlie  United  States,  oidy  one  y)er  centum  of 
the  amount  so  allowed  shall  be  retained  by  the  United  States. 
Act  of  March  3,  1875,  sec.  8.] 

Sugar,  thirteen  to  sixteen  Dutch  standard,  two  a)id  seventy-five 
one  hundredths  cents  per  pound. 

Old  law  :  Molasses  testing  not  above  fifty-six  degrees  by  the  i)olar- 
iscope,  shall  i)ay  a  duty  of  four  cents  per  gallon  ;  molasses 
testing  above  fifty-six  degrees,  shall  pay  a  duty  of  eight  cents 
per  gallon. 

737.  Sulphiu',  lac  or  precipitated,  and  sulphur  or  brimstone,  crude, 
in  bulk,  sulphur  ore,  as  pyrites,  or  sulphuret  of  iron  in  its  natural 
state,  containing  in  excess  of  twenty-five  per  centum  of  sulphur 
(except  on  the  copper  contained  therein)  ancl  sulphur  not  otherwise 
provided  for. 

Old  law  :  Sulphur,  or  brimstone,  not  specially  enumerated  or  pro- 
vided for  in  this  act;  sulphur,  lac  or  precipitated,  free. 

728.  Sulphuric  acid  which  at  the  temperature  of  sixty  degrees 
Fahrenheit  does  not  exceed  the  specific  gravity  of  one  and  three 
hundred  and  eighty  thousandths,  for  use  in  mamifacturing  super- 
phosiDhate  of  lime  or  artificial  manures  of  any  kind,  or  for  any  agri- 
cultural purposes. 

Old  law:  Free  under  general  provision  for  acid. 

739.  Sweepings  of  silver  and  gold. 

730.  Tapioca,  cassava  or  cassady. 

731.  Tar  and  pitch  of  wood,  and  pitch  of  coal-tar. 

Old  law:  Wood  tar,  ten  per  centum;  coal  tar,  crude,  ten  per 
centum  ad  valorem. 

733.  Tea  and  tea-plants. 

733.  Teeth,  natural,  or  unmanufactured. 

New  matter  in  italics. 

734.  Terra  alba. 

Word  aluminous  omitted. 
73a.  Terra  japonica. 

736.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin  in  bars, 
blocks,  pigs,  or  grain  or  granulated,  until  July  the  first,  eighteen 
hundred  and  ninety-three,  and  thereafter  as  otherwise  provided  for 
in  this  act. 

737.  Tinsel  wire,  lame,  or  lahn. 

738.  Tobacco  stems. 

Old  law:  Fifteen  cents  per  pound. 

739.  Tonquin,  tonqua,  or  tonka  beans. 

740.  Tripoli. 

741.  Turmeric. 

743.  Turpentine,  Venice. 

743.  Turpentine,  spirits  of 

Old  law:  Twenty  cents  per  gallon. 

744.  Turtles. 

745.  Types,  old,  and  fit  only  to  be  remanufactured. 
74G.  Uranium,  oxide  and  salts  of. 

747.  Vaccine  virus. 

748.  Valonia. 

749.  Verdigiis,  or  subaootate  of  copper 

750.  Wafers,  unmedicated. 


96 

751.  Wax,  vegetable  or  mineral. 

752.  Wearing  apparel  and  other  personal  effects  (not  merchandise) 
of  persons  arriving  in  the  United  States,  but" this  exemption  shall 
not  be  held  to  include  articles  not  actually  in  use  and  necessary  and 
appropriate  for  the  use  of  such  persons  for  the  purposes  of  their 
journey  and  pre<3ent  comfort  and  convenience,  or  which  are  intended 
for  any  other  person  or  persons,  or  for  sale:  Provided,  however,  That 
all  such  wearing  apparel  and  other  personal  effects  as  may  have  been 
once  imported  into  the  United  States  and  subjected  to  the  payment 
of  duty,  and  which  may  have  been  actually  used  and  taken  or  ex- 
ported to  foreign  countries  by  the  persons  returning  therewith  to 
the  United  States,  shall,  if  not  advanced  in  value  or  improved  in 
condition  by  any  means  since  their  exportation  from  the  United 
States,  be  entitled  to  exemption  from  duty,  upon  their  identity  being 
established,  under  such  rules  and  regulations  as  may  be  prescribed 
by  the  Secretary  of  the  Treasury. 

Old  law:  Wearing  apparel,  in  actual  use,  and  other  personal  effects 
(not  merchandise),  professional  books,  implements,  instru- 
ments, and  tools  of  trade,  occupation,  or  employment  of  per- 
sons arriving  in  the  United  States.  But  this  exemption  shall 
not  be  construed  to  include  machinery  or  other  articles  im- 
ported for  use  in  any  manufacturing  establislunent,  or  for  sale. 

753.  Whalebone,  unmanufactured. 

754.  Wood. — Logs,  and  round  unmanufactured  timber  not  spe- 
cially enumerated  or  provided  for  in  this  act. 

755.  Fire  wood,  handle-bolts,  heading-bolts,  stave-bolts,  shingle- 
bolts,  hop-poles,  fence-posts,  railroad  ties,  ship  timber,  and  ship- 
planking,  not  specially  providecl  for  in  this  act. 

756.  Woods,  namely,  cedar,  lignum-vit£e,  lancewood,  ebony,  box, 
granadilla,  mahogany,  rosewood,  satin  wood,  and  sll  forms  of  cabinet- 
woods,  in  the  log,  rough  or  hewn;  bamboo  and  rattan  unmanufact- 
ured; briar-root  or  briar-wood,  and  similar  wood  unmanufactured, 
or  not  further  manufactured  than  cut  into  blocks  suitable  for  the 
articles  into  which  they  are  intended  to  be  converted;  bamboo,  reeds, 
and  sticks  of  partridge,  hair-wood,  j)imento,  orange,  myrtle,  and 
other  woods  not  otherwise  specially  provided  for  in  this  act,  in  the 
rough,  or  not  further  manufactured  than  cut  into  lengths  suitable 
for  sticks  for  umbrellas,  parasols,  sun-shades,  whips,  or  walking- 
canes;  and  India  malacca  joints,  not  further  manufactured  than  cut 
into  suitable  lengths  for  the  manufactures  into  which  they  are  in- 
tended to  be  converted. 

New  matter  in  italics. 

757.  Works  of  art,  the  production  of  American  artists  residing 
temporarily  abroad,  or  other  works  of  art,  including  pictorial  paint- 
ings on  glass,  imported  expressly  for  presentation  to  a  national  insti- 
tution, or  to  any  State  or  municipal  corporation,  or  incorporated 
religious  society,  college,  or  other  public  institution,  except  stained 
or  painted  window-glass  or  stained  or  painted  glass  windows;  but 
such  exemption  shall  be  subject  to  such  regulations  as  the  Secretary  of 
the  Treasury  may  prescribe. 

Old  law.  Works  of  art,  painting,  statuary,  fountains,  and  other 
works  of  art,  the  production  of  American  artists.  But  the 
fact  of  such  production  must  be  verified  by  the  certificate  of  a 
consul  or  minister  of  the  United  States  indorsed  upon  the 
written  declaration  of  the  artist;  paintings,  statuary,  fountains, 
and  other  works  of  art,  im]wrted  expressly  for  presentation  to 
national  institutions,  or  to  any  State,  or  to  any  municipal  cor- 
poration, or  religious  corporation  or  society. 


97 

758.  Works  pf  an,  drawdngfe,  en grav^Xngs,  photographic  pictures, 
and  pliilosopMcal  and  scientific  apparatus  brought  by  professional 
artists,  lecturers,  or  scientists  arriving  from  abroad  for  use  by  them 
temporarily  for  exhibition  and  in  illustration,  promotion,  and  en- 
couragement of  art,  science,  or  industry  in  the  United  States,  and 
not  for  sale,  and  photographic  pictures,  paintings,  and  statuary,  im- 
ported for  exhibition  by  any  association  established  in  good  faith 
and  duly  authorized  under  the  laws  of  the  United  States,  or  of  any 
State,  expressly  and  solely  for  the  promotion  and  encouragement  of 
science,  art,  or  industry,  and  not  intended  for  sale,  shall  be  admit- 
ted free  of  duty,  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe;  but  bonds  shall  be  given  for  the  payment 
to  the  United  States  of  such  duties  as  may  be  imposed  by  law  upon 
any  and  all  of  such  articles  as  shall  not  be  exported  within  six 
months  after  such  importation:  Provided,  That  the  Secretary  of  the 
Treasury  may,  in  his  discretion,  extend  such  period  for  a  further 
term  of  six  months  in  cases  where  applications  therefor  shall  be 
made. 

759.  Works  of  art,  collections  in  illustration  of  the  progress  of  the 
arts,  science,  or  manufactures,  photographs,  works  in  teri-a-cotta, 
parian,  pottery,  or  porcelain,  and  artistic  copies  of  antiquities  in 
metal  or  other  material  hereafter  imported  in  good  faith  for  perma- 
nent exhibition  at  a  fixed  place  by  any  society  or  institution  estab- 
lished for  the  encouragement  of  the  arts  or  of  science,  and  all  like 
articles  imported  in  good  faith  by  any  society  or  association  for  the 
purpose  of  erecting  a  public  monument,  and  not  intended  for  sale, 
nor  for  any  other  purpose  than  herein  expressed;  but  bonds  shall  be 
given  under  such  rules  and  regulations  as  the  Secretary  of  the  Treas- 
ury may  prescribe,  for  the  payment  of  lawful  duties  which  may 
accrue  should  any  of  the  articles  aforesaid  be  sold,  transferred,  or 
used  contrary  to  this  provision,  and  such  articles  shall  be  subject,  at 
any  time,  to  examination  and  inspection  by  the  proper  officers  of  the 
customs:  Provided.  That  the  privileges  of  this  and  the  preceding 
section  shall  not  be  allowed  to  associations  or  corporations  engaged 
in  or  connected  with  business  of  a  private  or  commercial  character. 

760.  Yams. 

761.  Zaffer. 

Sec.  3.  That  with  a  view  to  secure  reciprocal  trade  with  countries 
producing  the  following  articles,  and  for  this  purpose,  on  and  after 
the  first  day  of  January  eighteen  hundred  and  ninety- two,  whenever, 
and  so  often  as  the  President  shall  be  satisfied  that  the  Government 
of  any  country  producing  and  exporting  sugars,  molasses,  coffee, 
tea,  and  hides,  raw  and  uncured,  or  an)^  of  such  articles,  imposes 
duties  or  other  exactions  upon  the  agricultural  or  other  products  of 
the  United  States,  which  in  view  of  the  free  introduction  of  such 
sugar,  molasses,  coffee,  tea,  and  hides  into  the  United  States  he  may 
deem  to  be  reciprocally  unequal  and  unreasonable,  he  shall  have  the 
power  and  it  shall  be  his  duty  to  suspend,  by  proclamation  to  that 
effect,  the  provisions  of  this  act  relating  to  the  free  introduction  of 
such  sugar,  molasses,  coffee,  tea,  and  hides,  the  production  of  such 
country,  for  such  time  as  he  shall  deem  just,  and  in  such  case  and 
during  such  suspension  duties  shall  be  levied,  collected,  and  paid 
upon  sugar,  molasses,  coffee,  tea,  and  hides,  the  product  of  or  ex- 
ported from  such  designated  country  as  follows,  namely: 
.3r.0.% 7 


98 

All  sugars  not  above  number  tbirteen  Dutcb  standard  in  color 
shall  pay  duty  on  their  polariscojDic  tests  as  follows,  namely  : 

All  sugars  not  above  number  thirteen  Dutch  standard  in  color, 
all  tank  bottoms,  sirups  of  cane  juice  or  of  beet  juice,  melada,  con- 
centrated melada,  concrete  and  concentrated  molasses,  testing  by 
the  polariscope  not  above  seventy-five  degrees,  seven-tenths  of  one 
cent  per  pound;  and  for  every  additional  degree  or  fraction  of  a 
degree  shown  by  the  polariscopic  test,  two  hundredths  of  one  cent 
per  pound  additional. 

All  sugars  above  number  thirteen  Dutch  standard  in  color  shaU 
be  classified  by  the  Dutch  standard  of  color,  and  pay  duty  as  follow  »> 
namely  :  All  sugar  above  number  thirteen  and  not  above  number 
sixteen  Dutch  standard  of  color,  one  and  three-eighths  cents  per 
pound. 

All  sugar  above  number  sixteen  and  not  above  number  twenty 
Dutch  standard  of  color,  one  and  five-eighths  cents  per  pound. 

All  sugars  above  number  twenty  Dutch  standard  of  color,  two 
cents  per  pound. 

Molasses  testing  above  fifty-six  degrees,  four  cents  per  gallon. 

Sugar  drainings  and  sugar  sweepings  shall  be  subject  to  duty 
either  as  molasses  or  sugar,  as  the  case  may  be,  according  to  polari- 
scopic test. 

On  coffee,  three  cents  per  pound. 

On  tea,  ten  cents  per  pound. 

Hides,  raw  or  unciired,  whether  dry,  salted,  or  pickled,  Angora 
goat-skins,  raw,  without  the  wool,  unmanufactured,  asses'  skins, 
raw  or  unmanufactured,  and  skins,  except  sheep-skins,  with  the 
wool  on,  one  and  one-half  cents  per  pound. 

Section  three  is  new  matter.  ' 

Sec.  4.  That  there  shall  be  levied,  collected,  and  paid  on  the  im- 
portation of  all  raw  or  unmanufactured  articles,  not  enumerated  or 
provided  for  in  this  act,  a  duty  of  ten  per  centum  ad  valorem  ;  and 
on  all  articles  manufactured,  in  whole  or  in  part,  not  provided  for  in 
this  act,  a  duty  of  twenty  per  Centum  ad  valorem. 

Old  law:  Ammonia,  aqua  or  water  of,  twenty  per  centum. 

Ammonia,  anhydrous,  liquefied  by  pressure,  twenty  per  centum. 

Coal-tar,  products  of,  such  as  naphtha,  benzine,  benzole,  dead  oil, 
and  pitch,  twenty  per  centum  ad  valorem. 

AU  non-dutiable  crude  minerals,  but  which  have  been  advanced 
in  value  or  condition  by  refining  or  grmding,  or  by  other  proc- 
ess of  manufacture,  not  specially  enumerated  or  provided  for 
in  this  act,  ten  per  centum. 

Candles  and  tapers  of  all  kinds,  twenty  per  centum. 

Sec.  5.  That  each  and  every  imported  article,  not  enumerated  in 
this  act,  which  is  similar,  either  in  material,  quality,  texture,  or  the 
use  to  which  it  may  be  applied,  to  any  article  enumerated  in  this  act 
as  chargeable  with  duty  shall  pay  the  same  rate  of  duty  which  is 
levied  on  the  enumerated  article  which  it  most  resembles  in  any  of 
the  particulars  before  mentioned;  and  if  any  non-enumerated  article 
equally  resembles  two  or  more  enumerated  articles  on  which  different 
rates  of  duty  are  chargeable  there  shall  be  levied  on  such  non- 
enumerated  article  the  same  rate  of  duty  as  is  chargeable  on  the 
article  which  it  resembles  paying  the  highest  rate  of  duty;  and  on 
articles  not  enumerated,  manufactured  of  two  or  more  materials,  the 
duty  shall  be  assessed  at  the  highest  rate  at  which  the  same  would 
be  chargeable  if  composed  wholly  of  the  component  material  thereof 


99 

of  chief  value;  and  the  words  "  component  material  of  chief  value," 
wherever  used  in  this  act,  shall  be  held  to  mean  that  component 
material  which  shall  exceed  in  value  any  other  single  component 
material  of  the  article;  and  the  value  of  each  component  material 
shall  be  determined  by  the  ascertained  value  of  such  material  in  its 
condition  as  found  in  the  article.  If  two  or  more  rates  of  duty  shall 
be  applicable  to  any  imported  article  it  shall  pay  duty  at  the  highest 
of  such  rates. 

Old  law:  Sec.  2499.  There  shall  be  levied,  collected,  and  paid  on 
each  and  eveiy  non-enumerated  article  which  bears  a  simili- 
tude, either  in  material,  quality,  texture,  or  the  use  to  wliich 
it  may  be  applied,  to  any  article  enumerated  in  this  title  as 
chargeable  with  duty,  the  same  rate  of  duty  which  is  levied 
and  charged  on  the  enumerated  article  which  it  most  resem- 
bles in  any  of  the  particulars  before  mentioned;  and  if  any 
non-enumerated  article  equally  resembles  two  or  more  enumer- 
ated articles  on  which  different  rates  are  chargeable,  there 
shall  be  levied,  collected,  and  paid  on  such  non-enumerated 
article  the  same  rate  of  duty  as  is  chargeable  on  the  article 
which  it  resembles  paying  the  highest  duty ;  and  on  all  articles 
manufactured  from  two  or  more  materials  the  duty  shall  be 
assessed  at  the  highest  rates  at  which  the  component  material 
of  chief  value  may  be  chargeable.  If  two  or  more  rates  of 
duty  should  be  applicable  to  any  imported  article,  it  shall  be 
classified  for  duty  under  the  highest  of  such  rates:  Provided, 
That  non-enumerated  articles  similar  in  material  and  quality 
and  texture,  and  the  use  to  which  they  may  be  applied,  to 
articles  on  the  free  list,  and  in  the  manufacture  of  which  no 
dutiable  materials  are  used,  shall  be  free. 

Sec.  6.  That  on  and  after  the  first  day  of  March,  eighteen  hun- 
dred and  ninety-one,  all  articles  of  foreign  manufacture,  such  as  are 
usually  or  ordinarily  marked,  stamped,  branded,  or  labeled,  and  all 
packages  containing  such  or  other  imported  articles,  shall,  respect- 
ively, be  plainly  marked,  stamped,  branded,  or  labeled  in  legible 
English  words,  so  as  to  indicate  the  country  of  their  origin;  and 
unless  so  marked,  stamped,  branded,  or  labeled  they  shall  not  bo 
admitted  to  entry. 

Section  six  is  new  matter. 
Sec.  7.  That  on  and  after  March  first,  eighteen  hundred  and 
ninety-one,  no  article  of  imported  merchandise  which  shall  copy 
or  simulate  the  name  or  trade-mark  of  any  domestic  manufacture 
or  manufacturer,  shall  be  admitted  to  entry  at  any  custom-house 
of  the  United  States.  And  in  order  to  aid  the  officers  of  the  cus- 
toms in  enforcing  this  prohibition  any  domestic  manufacturer 
who  has  adopted  trade-marks  may  require  his  name  and  residence 
and  a  description  of  his  trade-marks  to  be  recorded  in  books  which 
shall  be  kept  for  that  purpose  in  the  Department  of  the  Treasury 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe, and  may  furnish  to  the  Department  fac-similes  of  such  trade- 
marks; and  thereupon  the  Secretary  of  the  Treasury  shall  cause  one 
or  more  copies  of  the  same  to  be  transmitted  to  each  collector  or 
other  proper  officer  of  the  customs. 

Old  law:  Sec.  2496.  No  watches,  watch-cases,  watch-movements, 
or  parts  of  watch  movements,  or  any  other  articles  of  foreign 
manufacture,  which  shall  copy  or  simulate  the  name  or  trade- 
mark of  any  domestic  manufacture,  [manufacturer,]  shall  be 
admitted  to  entry  at  the  custom-house  of  the  United  States, 
unless  such  domestic  manufacturer  is  the  importer  of  the  same. 
And  in  order  to  aid  the  officers  of  the  customs  in  enforcing 
this  prohibition,  any  domestic  manufacturer  who  has  adopted 


100 

trade-marks  may  require  his  name  and  residence  and  a  descrip- 
tion of  his  trade-marks  to  be  recorded  in  books  which  shall  be 
kept  for  tliat  purpose  in  the  Department  of  the  Treasury,  under 
such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe, and  may  furnish  to  the  department  fac  similes  of  sucli 
trade-marks;  and  thereupon  the  Secretary  of  the  Treasury 
shall  cause  one  or  more  copies  of  the  same  to  be  transmitted  to 
each  collector  or  other  proper  officer  of  the  customs. 

Sec.  8.  That  all  lumber,  timber,  hemp,  manilla,  ivii-e  rope,  and 
iron  and  steel  rods,  bars,  spikes,  nails,  jylates,  tees,  angles,  beams, 
and  bolts  and  copper  and  composition  metal  which  may  be  necessary 
for  the  construction  and  equipment  of  vessels  built  in  the  Unitetl 
States  for  foreign  account  and  ownership  or  for  the  purpose  of  being 
employed  in  the  foreign  trade,  including  the  trade  between  the  At- 
lantic and  Pacific  ports  of  the  United  States,  after  the  passage  of  this 
act,  may  be  imported  in  bond,  under  such  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe  ;  and  upon  proof  that  such  ma- 
terials have  been  used  for  such  purpose  no  duties  shall  be  paid  thereon. 
But  vessels  receiving  the  benefit  of  this  section  shall  not  be  allowed 
to  engage  in  the  coastwise  trade  of  the  United  States  more  than  two 
months  in  any  one  year,  except  upon  the  payment  to  the  United 
States  of  the  duties  on  which  a  rebate  is  hereiii  allowed  :  Provided, 
TJiat  vessels  built  in  the  United  States  for  foreign  accoiLut  and  owner- 
ship shall  not  be  allowed  to  engage  in  the  coastwise  trade  of  the  United 
States. 

Note. — New  matter  in  italics. 

Sec.  9.  That  all  articles  of  foreign  production  needed  for  the  repair 
of  American  vessels  engaged  in  foreign  trade,  i^icluding  the  trade  be- 
tiueen  the  Atlantic  and  Pacific  ports  of  the  United  States,  may  be 
withdrawn  from  bonded- warehouses  free  of  duty,  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  may  prescribe. 
Note. — New  matter  in  italics. 

Sec.  10.  That  all  medicines,  preparations,  compositions,  perfum- 
ery, cosmetics,  cordials,  and  other  liquors  manufactured  wholly  or 
in  part  of  domestic  spirits,  intended  for  exportation,  as  provided  by 
law,  in  order  to  be  manufactured  and  sold  or  removed,  without 
being  charged  with  duty  and  without  having  a  stamp  affixed  thereto, 
shall,  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  be  made  and  manufactured  in  warehouses  siuiilarly  con- 
structed to  those  known  and  designated  in  Treasury  regulations  as 
bonded-warehouses,  class  two :  Provided,  That  such  manufacturer 
shall  first  give  satisfactory  bonds  to  the  collector  of  internal  reve- 
nue for  the  faithful  observance  of  all  the  provisions  of  law  and  the 
regulations  as  aforesaid,  in  amount  not  less  than  half  of  that  required 
by  the  regulations  of  the  Secretary  of  the  Treasury  from  persons 
allowed  bonded-warehouses.  Such  goods,  when  manufactured  in 
such  warehouses,  may  be  rc^moved  for  exportation  under  the  direc- 
tion of  the  proper  officer  having  charge  thereof,  who  shall  be  desig- 
nated by  tne  Secretary  of  the  Treasury  without  being  charged 
with  duty,  and  without  having  a  stamp  affixed  thereto.  Any 
manufacturer  of  the  articles  aforesaid,  or  any  of  them,  having 
such  bonded  warehouse  as  aforesaid,  shall  be  at  liberty,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe,  to 
convey  therein  any  materials  to  be  used  in  such  manufacture 
which  are  allowed  by  the  provisions  of  law  to  be  exported  free 
from  tax  or  duty,  as  well  as  the  necessary  materials,  implements, 


101 

packages,  vessels,  "brands,  and  labels  for  the  preparation,  putting  up, 
and  export  of  the  said  manufactured  articles;  and  every  article  so 
used  shall  be  exempt  from  the  payment  of  stamp  and  excise  duty  by 
such  manufacturer.  Articles  and  materials  so  to  be  used  may  be 
transferred  from  any  bondod-warehoiise  in  which  the  same  may  be, 
under  such  regulation  as  the  Secretary  of  the  Troasiiry  may  pre- 
scribe, into  any  bonded-warehouse  in  which  such  manufacture  may 
be  conducted,  and  may  be  used  in  such  manufacture,  and  wluui  so 
used  shall  be  exempt  from  stamp  and  excise  duty;  and  the  receipt 
of  the  officer  in  charge  as  aforesaid  shall  be  received  as  a  voucher 
for  the  manufacture  of  sucli  articles.  Any  materials  imported 
into  the  United  States  may,  under  such  rules  as  the  Secretary 
of  the  Treasury  may  prescribe,  and  under  the  direction  of  the 
proper  officer,  be  removed  in  original  packages  from  on  ship- 
board, or  from  the  bonded-warehouse  in  which  the  same  may  be, 
into  the  bonded-warehouse  in  which  such  manufacture  may  be 
carried  on,  for  the  purpose  of  being  used  in  such  manufacture,  with- 
out payment  of  duties  thereon,  and  may  there  be  used  in  such  manu- 
facture. No  article  so  removed,  nor  any  article  manufactured  in 
said  bonded-warehouse,  shall  be  taken  therefrom  except  for  expor- 
tation, under  the  direction  of  the  proper  officer  having  charge  thereof 
as  aforesaid,  whose  certificate,  describing  the  articles  by  their  mark 
or  otherwise,  the  quantity,  the  date  of  importation,  and  name  of  ves- 
sel, with  such  additional  particulars  as  may  from  time  to  time  be 
required,  shall  be  received  by  the  collector  of  customs  in  cancellation 
of  the  bond  or  return  of  the  amount  of  foreign  import  duties.  All 
labor  performed  and  services  rendered  under  these  regulations  shall 
be  under  the  supervision  of  an  officer  of  the  customs,  and  at  the  ex- 
pense of  the  manufacturer. 

Some  change  in  text. 

Sec.  11.  All  persons  are  prohibited  from  importing  into  the  United 
States  from  any  foreign  country  any  obscene  book,  pamphlet,  paper, 
writing,  advertisement,  circular,  print,  picture,  drawing,  or  other 
representatidti,  figure,  or  image  on  or  of  paper  or  other  material,  or 
any  cast,  instrument,  or  other  article  of  an  immoral  nature,  or  any 
drug  or  medicine,  or  any  article  whatever,  for  the  prevention  of 
conception,  or  for  causing  unlawful  abortion.  No  such  articles, 
whether  imported  separately  or  contained  in  packages  with  other 
goods  entitled  to  entry,  shall  be  admitted  to  entry;  and  all  such 
articles  shall  be  proceeded  against,  seized,  and  forfeited  by  due 
course  of  law.  All  such  prohibited  articles  and  the  package  in 
which  they  are  contained  in  the  course  of  importation  shall  be  de- 
tained by  the  officer  of  customs,  and  proceedings  taken  against  the 
same  as  prescribed  in  the  following  section,  unless  it  appears  to  the 
satisfaction  of  the  collector  of  customs  that  the  obscene  articles  con- 
tained in  the  package  were  inclosed  therein  without  the  knowledge 
or  consent  of  the  importer,  owner,  agent,  or  consignee:  Provided, 
That  the  drugs  hereinbefore  mentioned,  when  imported  in  bulk  and 
not  put  up  for  any  of  the  purposes  hereinbefore  specified,  are  ex- 
cepted from  the  operation  of  this  section. 

Note.— Changes  text  of  sections  2491,  2492,  2493,  Revised  Statutes. 

Sec  12.  That  whoever,  being  an  officer,  agent,  or  employee  of  the 
Government  of  the  United  States,  shall  knowingly  aid  or  abet  any 
person  engaged  in  any  violation  of  any  of  the  provisions  of  law  prohib- 
iting importing,  advertising,  dealing  in,  exhibiting,  or  sending  or  re- 


102 

ceiving  by  mail  obscene  or  indecent  publications  or  representations,  or 
means  for  preventing  conception  or  procuring  abortion,  or  otlier 
articles  of  indecent  or  immoral  use  or  tendency,  shall  be  deemed 
guilty  of  a  misdemeanor,  and  shall  for  every  offense  be  punishable 
by  a  fine  of  not  more  than  five  thousand  dollars,  or  by  imprison- 
ment at  hard  labor  for  not  more  than  ten  years,  or  both. 

Sec.  13.  That  any  judge  of  any  district  or  circuit  court  of  the 
United  States,  within  the  proper  district,  before  wliom  complaint 
in  writing  of  any  violation  of  the  two  preceding  sections  is 
made,  to  the  satisfaction  of  such  judge,  and  founded  on  knowl- 
edge or  belief,  and  if  u])On  belief,  setting  forth  the  grounds  of 
such  belief,  and  supported  by  oath  or  affirmation  of  the  complain- 
ant may  issue,  conformably  to  the  Constitution,  a  warrant  directed 
to  the  marshal  or  any  deputy  marshal,  in  the  proper  district,  direct- 
ing him  to  search  for,  seize,  and  take  possession  of  any  such  article 
or  thing  mentioned  in  the  two  preceding  sections,  and  to  make  due 
and  immediate  return  thereof  to  the  end  that  the  same  may  be  con- 
demned and  destroyed  by  proceedings,  which  shall  be  conducted  in 
the  same  manner  as  other  proceedings  in  the  case  of  municipal  seiz- 
ure, and  with  the  same  right  of  appeal  or  writ  of  error. 

Sec.  14.  That  machinery  for  repair  may  be  imported  into  the 
United  States  without  pajanent  of  duty,  under  bond,  to  be  given  in 
double  the  appraised  value  thereof,  to  be  withdrawn  and  exported 
after  said  machinery  shall  have  been  repaired;  and  the  Secretary  of 
the  Treasury  is  authorized  and  directed  to  prescribe  such  rules  and 
regulations  as  may  be  necessary  to  protect  the  revenue  against  fraud, 
and  secure  the  identity  and  character  of  all  such  importations  when 
again  withdrawn  and  exported,  restricting  and  limiting  the  export 
and  withdrawal  to  the  same  port  of  entry  where  imported,  and  also 
limiting  all  bonds  to  a  period  of  time  of  not  more  than  six  months 
from  tlie  date  of  the  importation. 

Sec.  15.  That  the  produce  of  the  forests  of  the  State  of  Maine 
upon  the  Saint  John  River  and  its  tributaries,  owned  by  American 
citizens,  and  sawed  or  hewed  in  the  Province  of  New  Brunswick  by 
American  citizens,  the  same  being  unmanufactured  in  whole  or  in 
part,  which  is  now  admitted  into  the  ports  of  the  United  States  free 
of  duty,  shall  continue  to  be  so  admitted  under  such  regulations  as' 
the  Secretary  of  the  Treasury  shall,  from  time  to  time,  prescribe. 

Sec.  16.  That  the  produce  of  the  forests  of  the  State  of  Maine 
upon  the  Saint  Croix  River  and  its  tributaries  owned  by  American 
citizens,  and  sawed  in  the  Province  of  New  Brunswick  by  Ameri- 
can citizens,  tlie  same  being  unmanufactured  in  whole  or  in  part,  shall 
be  admitted  into  the  ports  of  the  United  States  free  of  duty,  under 
such  regulations  as  the  Secretary  of  the  Treasury  shall,  from  time 
to  time,  prescribe. 

Sec.  17.  That  a  discriminating  duty  of  ten  per  centum  ad  valorem, 
in  addition  to  the  duties  imposed  by  law,  shall  be  levied,  collected, 
and  paid  on  all  goods,  wares,  or  merchandise  which  shall  be  im- 
ported in  vessels  not  of  the  United  States  ;  but  this  discriminating 
duty  shall  not  apply  to  goods,  wares,  and  merchandise  which  shall 
be  imported  in  vessels  not  of  the  United  States,  entitled,  by  treaty 
or  any  act  of  Congress,  to  be  entered  in  the  ports  of  the  United 
States  on  payment  of  the  same  duties  as  shall  then  be  paid  on  goods, 
wares,  and  merchandise  imported  in  vessels  of  the  United  States. 

Sec.  18.  That  no  goods,  wares,  or  merchandise,  unless  in  cases 
provided  for  by  treaty,  shall  be  imported  into  the  United  States  from 


103 

any  foreign  port  or  place,  except  in  vessels  of  the  United  States,  or 
in  such  foreign  vessels  as  truly  and  wholly  belong  to  the  citizens  or 
subjects  of  that  country  of  which  the  goods  are  the  growth,  produc- 
tion, or  manufacture,  or  from  which  such  goods,  wares,  or  merchan- 
dise can  only  be,  or  most  usually  are,  first  shipped  for  transportation. 
All  goods,  wares,  or  merchandise  imported  contrary  to  this  section, 
and  the  vessel  wherein  the  same  shall  be  imported,  together  with 
her  cargo,  tackle,  apparel,  and  furniture,  shall  be  forfeited  to  the 
United  States;  and  such  goods,  wares,  or  merchandise,  ship,  or 
vessel,  and  cargo  shall  be  liable  to  be  seized,  prosecuted,  and  con- 
demned, in  like  manner,  and  under  the  same  regulations,  restrictions, 
and  provisions  as  have  been  heretofore  esta1)lished  for  the  recovery, 
collection,  distribution,  and  remission  of  forfeitures  to  the  United 
States  by  the  several  revenue  laws. 

Sec.  19.  That  the  preceding  section  shall  not  apply  to  vessels  or 
goods,  wares,  or  merchandise  imported  in  vessels  of  a  foreign  nation 
which  does  not  maintain  a  similar  regulation  against  vessels  of  the 
United  States. 

Sec.  20.  That  the  importation  of  neat  cattle  and  the  hides  of  neat 
cattle  from  any  foreign  country  into  the  United  States  is  prohibited  : 
Provided,  That  the  operation  of  this  section  shall  be  suspended  as 
to  any  foreign  country  or  countries,  or  any  parts  of  such  country  or 
countries,  whenever  the  Secretary  of  the  Treasury  shall  officially 
determine,  and  give  public  notice  thereof  that  such  importation  will 
not  tend  to  the  introduction  or  spread  of  contagious  or  infectious 
diseases  among  the  cattle  of  the  United  States;  and  the  Secretary  of 
the  Treasury  is  hereby  authorized  and  empowered,  and  it  shall  be 
his  duty,  to  make  all  necessary  orders  and  regulations  to  carry  this 
section  into  effect,  or  to  suspend  the  same  as  therein  provided,  and 
to  send  copies  thereof  to  the  proper -officers  in  the  United  States,  and 
to  such  officers  or  agents  of  the  United  States  in  foreign  Countries  as 
he  shall  judge  necessary. 

Sec.  21.  That  any  person  convicted  of  a  willful  violation  of  any  of 
the  provisions  of  the  preceding  section  shall  be  fined  not  exceeding 
five  hundred  dollars,  or  imprisoned  not  exceeding  one  year,  or  both, 
in  the  discretion  of  the  Court. 

Sec.  22.  That  upon  the  reimportation  of  articles  once  exported  of 
the  growth,  product,  or  manufacture  of  the  United  States,  upon 
which  no  internal  tax  has  been  assessed  or  paid,  or  upon  which  such 
tax  has  been  paid  and  refunded  by  allowance  or  drawback,  there 
shall  be  levied,  collected,  and  paid  a  duty  equal  to  the  tax  imposed 
by  the  internal-revenue  laws  upon  such  articles,  except  articles 
manufactured  in  bonded  icarehouses  and  exported  pursuant  to  laiv, 
which  shall  be  subject  to  the  same  rate  of  duty  as  if  originally  im- 
ported. 

Note. — Text  in  italics  represents  new  matter. 

Sec.  23.  That  whenever  any  vessel  laden  with  merchandise  in 
whole  or  in  part  subject  to  duty  has  been  sunk  in  any  river,  harbor, 
bay,  or  water  subject  to  the  jurisdiction  of  the  United  States,  and 
within  its  limits,  for  the  period  of  two  years,  and  is  abandoned  by 
the  owner  thereof,  any  person  who  may  raise  such  vessel  shall  be 
permitted  to  bring  any  merchandise  recovered  therefrom  into  the 
port  nearest  to  the  place  where  such  vessel  was  so  raised,  free  from 
the  payment  of  any  duty  thereupon,  and  without  being  obliged  to 
enter  the  same  at  the  custom-house;  but  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe. 

Sec.  24.  That  the  works  of  manufactures  engaged  in  smelting  or 


104 

refining  metals  in  the  United  States  may  be  designated  as  bonded- 
warehouses  under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe:  Provided,  That  such  manufacturers  shall  first  give 
satisfactory  bonds  to  the  Secretary  of  Treasury.  Metals  in  any 
crude  form  requiring  smelting  or  refining  to  make  them  readily 
available  in  the  arts,  imported  into  the  United  States  to  be  smelted 
or  refined  and  intended  to  be  exported  in  a  refined  but  unmanufact- 
ured state,  shall,  under  such  rules  as  the  Secretary  of  the  Treasury 
may  prescribe  and  under  the  direction  of  the  proper  officer,  be  re- 
moved in  original  packages  or  in  bulk  from  the  vessel  or  other 
vehicle  on  which  it  has  been  imported,  or  from  the  bonded-ware- 
house in  which  the  same  may  be  into  the  bonded-warehouse  in  which 
such  smelting  and  refining  may  be  carried  on,  for  the  purpose  of  be- 
ing smelted  and  refined  without  payment  of  duties  thereon,  and  may 
there  be  smelted  and  refined,  together  with  other  metals  of  home  or 
foreign  production:  Provided,  That  each  day  a  quantity  of  refined 
metal  equal  to  the  amount  of  imported  metal  refined  that  day  shall 
be  set  aside,  and  such  metal  so  set  aside  shall  not  be  taken  from  said 
■works  except  for  exportation,  under  the  direction  of  the  proper  offi- 
cer having  charge  thereof  as  aforesaid,  whose  certificate,  describing 
the  articles  by  their  marks  or  otherwise,  the  quantity,  the  date  of 
importation,  and  the  name  of  vessel  or  other  vehicle  by  which  it  was 
imported,  with  such  additional  particulars  as  may  from  time  to  time 
be  required,  shall  be  received  by  the  collector  of  customs  as  sufficient 
evidence  of  the  exportation  of  the  metal,  or  it  may  be  removed, 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe, to  any  other  bonded-warehouse,  or  upon  entry  for,  and  pay- 
ment of  duties,  for  domestic  consumption,  AH  labor  performed  and 
services  rendered  under  these  regulations  shall  be  under  the  super- 
vision of  an  officer  of  the  customs,  to  be  appointed  by  the  Secretary 
of  the  Treasury,  and  at  the  expense  of  the  manufacturer. 
Note. — New  provision. 

Sec.  25.  That  where  imported  materials  on  which  duties  have 
been  paid,  are  used  in  the  manufacture  of  articles  manufactured  or 
produced  in  the  United  States,  there  shall  be  allowed  on  the  expor- 
tation of  such  articles  a  drawback  equal  in  amount  to  the  duties  paid 
on  the  materials  used,  less  one  per  centum  of  such  duties:  Provided, 
That  when  the  articles  exported  are  made  in  part  from  domestic 
materials,  the  imported  materials,  or  the  parts  of  the  articles  made 
•  from  such  materials  shall  so  appear  in  the  completed  articles  that 
the  quantity  or  measure  thereof  may  be  ascertained.  And  provided 
further.  That  the  drawback  on  any  article  allowed  under  existing 
law  shall  be  continued  at  the  rate  herein  provided.  That  the  im- 
ported materials  used  in  the  manufacture  or  production  of  articles 
entitled  to  drawback  of  customs  duties  when  exported  shall  in  all 
cases  where  drawback  of  duties  paid  on  such  materials  is  claimed,  be 
identified,  the  quantity  of  such  materials  used  and  the  amount  of 
duties  paid  thereon  shall  be  ascertained,  the  facts  of  the  manufacture 
or  production  of  such  articles  in  the  United  States  and  their  expor- 
tation therefrom  shall  be  determined,  and  the  drawback  due  thereon 
shall  be  paid  to  the  manufacturer,  producer,  or  exporter,  to  the 
agent  of  either  or  to  the  person  to  whom  such  manufacturer,  pro- 
ducer, exporter  or  agent  shall  in  writing  order  such  drawback  paid, 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe. 

This  is  an  enlargement  of  the  provisions  of  sections  3019  and  3020 
Revised  Statutea 


105 

INTERNAL  REVENUE. 

Sec.  26.  That  on  and  after  the  first  day  of  May,  eighteen  hundred 
and  ninety-one,  all  special  taxes  imposed  by  the  laws  now  in  force 
upon  dealers  in  leaf  tobacco,  retail  dealers  in  leaf  tobacco,  dealers  in 
tobacco,  manufacturers  of  tobacco,  manufacturers  of  cigars,  and 
peddlers  of  tobacco  are  hereby  repealed.  Every  such  dealer  in  leaf 
tobacco,  retail  dealer  in  loaf  tobacco,  manufacturer,  and  peddler 
shall,  however,  register  with  the  collector  of  the  district  his  name, 
or  style,  place  of  residence,  trade,  or  business,  and  the  place  wliere 
such  trade  or  business  is  to  be  carried  on,  the  same  as  though  the 
tax  had  not  been  repealed,  and  a  failure  to  register  as  herein  re- 
quired shall  subject  such  person  to  a  penalty  of  fifty  dollars. 
New  matter. 

Sec.  27.  That  all  provisions  of  the  statutes  imposing  restrictions 
of  any  kind  wjiatsoever  upon  farmers  and  growers  of  tobacco  in  re- 
gard to  the  sale  of  their  leaf  tobacco,  and  the  keeping  of  books,  and 
the  registration  and  report  of  their  sales  of  leaf  tobacco,  or  imposing 
any  tax  on  account  of  such  sales,  are  hereby  repealed :  Provided, 
however,  That  it  shall  be  the  duty  of  every  farmer  or  planter  pro- 
ducing and  selling  leaf -tobacco,  on  demand  of  any  internal-revenue 
officer,  or  other  authorized  agent  of  the  Treasury  Department,  to  fur- 
nish said  officer  or  agent  a  true  and  complete  statement^  verified  by 
oath,  of  all  his  sales  of  leaf -tobacco,  the  number  of  hogsheads,  cases, 
or  pounds,  with  the  name  and  residence,  in  each  instance,  of  the 
person  to  whom  sold,  and  the  place  to  which  it  is  shipped.  And 
every  farmer  or  planter  who  willfully  refuses  to  furnish  such  infor- 
mation, or  who  knowingly  makes  false  statements  as  to  any  of  the 
facts  aforsaid,  shall  be  guilty  of  a  misdemeanor,  and  shall  be  liable 
to  a  penalty  not  exceeding  five  hundred  dollars. 
New  matter. 

Sec.  28.  That  section  thirty-three  hundred  and  eighty-one  of  the 
Revised  Statutes,  be,  and  the  same  is  hereby,  amended  by  striking 
out  all  after  the  said  number  and  substituting  therefor  the  follow- 
ing : 

"  Every  peddler  of  tobacco,  before  commencing,  or,  if  he  has 
already  commenced,  before  continuing  to  peddle  tobacco,  shall  fur- 
nish to  the  collector  of  his  district  a  statement  accurately  setting 
forth  the  place  of  his  residence,  and,  if  in  a  city  the  street  and  num- 
ber of  the  street  where  he  resides,  the  State  or  States  through  which 
he  proposes  to  travel ;  also  whether  he  proposes  to  sell  his  own 
manufactures  or  the  manufactures  of  others,  and,  if  he  sells  for 
other  parties,  the  person  for  whom  he  sells.  He  shall  also  give  a 
bond  in  the  sum  of  five  hundred  dollars,  to  be  approved  by  the  col- 
lector of  the  district,  conditioned  that  he  shall  not  engage  in  any 
attempt,  by  himself  or  by  collusion  with  others,  to  defraud  the  Gov- 
ernment of  any  tax  on  tobacco,  snuff,  or  cigars  ;  that  he  shall  neither 
sell  nor  offer  for  sale  any  tobacco,  snuff,  or  cigars,  except  in  original 
and  full  packages,  as  the  law  requires  the  same  to  be  put  up  and 
prepared  by  the  manufacturer  for  sale,  or  for  removal  for  sale  or 
consumption,  and  except  such  packages  of  tobacco,  snuff",  and  cigars 
as  bear  the  manufacturer's  label  or  caution  notice,  and  his  legal 
marks  and  brands,  and  genuine  internal -revenue  stamps  which  have 
never  before  been  used." 

Sec.  29.  That  section  thirty-three  hundred  and  eighty-three,  Re- 


106 

vised  Statutes,  as  amended  by  section  fifteen  of  tlie  act  of  March 
first,  eighteen  liundred  and  seventy -nine,  be,  and  the  same  is  hereby, 
amended  by  striking  out  all  of  said  section  and  by  substituting  in 
lieu  thereof  the  following: 

"Every  peddler  of  tobacco  shall  obtain  a  certificate  from  the  col- 
lector of  his  collection  district,  who  is  hereby  authorized  and  directed 
to  issue  the  same,  giving  the  name  of  the  peddler,  his  residence,  and 
the  fact  of  his  having  filed  the  required  bond ;  and  shall  on  demand 
of  any  officer  of  internal  revenue  produce  and  exhibit  his  certificate. 
And  whenever  any  peddler  refuses  to  exhibit  his  certificate,  as  afore- 
said, on  demand  of  any  officer  of  internal  revenue,  said  officer  may 
seize  the  horse  or  mule,  wagon,  and  contents,  or  pack,  bundle,  .or 
basket,  of  any  person  so  refusing;  and  the  collector  of  the  district 
in  which  the  seizure  occurs  may,  on  ten  days'  notice,  published  in 
any  newspaper  in  the  district,  or  served  personally  on  the  peddler, 
or  at  his  dwelling  house,  require  such  peddler  to  show  cause,  if  any 
he  has,  why  the  horses  or  mules,  wagons,  and  contents,  pack,  bundle, 
or  basket  so  seized  shall  not  be  forfeited.  In  case  no  sufficient 
cause  is  shown,  proceedings  for  the  forfeiture  of  the  property  seized 
shall  be  taken  under  the  general  provisions  of  the  internal -revenue 
laws  relating  to  forfeitures.  Any  internal-revenue  agent  may 
demand  production  of  and  inspect  the  collector's  certificate  for  ped- 
dlers, and  refusal  or  failure  to  produce  the  same,  when  so  demanded, 
shall  subject  the  party  guilty  thereof  to  a  fine  of  not  more  than 
five  hundred  dollars  and  to  imprisonment  for  not  more  than  twelve 
months." 

Sec.  30.  That  on  and  after  the  first  day  of  January,  eighteen  hun- 
dred and  ninety-one,  the  internal  taxes  on  smoking  and  manufact- 
ured tobacco  shall  be  six  cents  per  pound,  and  on  snuff  six  cents  per 
pound. 

Old  law:  Eight  cents  per  pound. 

Sec.  31.  That  section  thirty-three  hundred  and  sixty- three,  of  the 
Revised  Statutes,  be,  and  hereby  is,  amended  by  striking  out  all 
after  said  number  arid  substituting  the  following: 

"  No  manufactured  tobacco  shall  be  sold  or  offered  for  sale  unless 
put  up  in  packages  and  stamped  as  prescribed  in  this  chapter,  ex- 
cept at  retail  by  retail  dealers  from  packages  authorized  by  section 
thirty -three  hundred  and  sixty-two  of  the  Revised  Statutes;  and  every 
person  who  sells  or  offers  for  sale  any  snuff  or  any  kind  of  manufact- 
ured tobacco  not  so  put  up  in  packages  and  stamped  shall  be  fined 
not  not  less  than  five  hundred  dollars  nor  more  than  five  thousand 
d611ars,  and  imprisoned  not  less  than  six  months  nor  more  than  two 
years." 

Sec.  32.  That  section  thirty-three  hundred  and  ninety-two  of  the 
Revised  Statutes,  as  amended  by  section  sixteen  of  the  act  of  March 
first,  eighteen  hundred  and  seventy-nine,  be  and  the  same  hereby  is 
amended  to  read  as  follows  : 

"  All  cigars  shall  be  packed  in  boxes  not  before  used  for  that  pur- 
pose, containing  respectively  twenty-five,  fifty,  one  hundred,  two 
hundred,  two  hundred  and  fifty,  or  five  hundred  cigars  each:  Pro- 
vided, however,  That  manufacturers  of  cigars  shall  be  permitted  to 
pack  in  boxes  not  before  used  for  that  purpose  cigars  not  to  exceed 
thirteen  nor  less  than  twelve  in  number,  to  be  used  as  sample  boxes; 
and  every  person  w  ho  sells,  or  offers  for  sale,  or  delivers,  or  offers  to 
deliver,  any  cigars  in  any  other  form  than  in  new  boxes  as  above 


107 

described,  or  who  packs  in  any  box  anj--  cigars  in  excess  of  or  less 
than  the  number  provided  by  law  to  be  put  in  each  box  respectively, 
or  who  falsely  brands  any  box,  or  affixes  a  stamp  on  any  box  denot- 
ing a  less  amount  of  tax  than  that  required  by  law,  shall  be  fined 
for  each  offense  not  more  than  one  thousand  dollars,  and  be  impris- 
oned not  more  than  two  years:  Provided,  That  nothing  in  this  section 
shall  be  construed  as  preventing  the  sale  of  cigars  at  retail  by  retail 
dealers  who  have  paid  the  special  tax  as  such  from  boxes  packed, 
stamped,  and  branded  in  the  manner  X)rescribed  by  law:  And  x>ro- 
vided  further,  That  every  manufacturer  of  cigarettes  shall  put  up  all 
the  cigarettes  that  he  manufactures  or  lias  manufactured  for  hiin,  and 
sells  or  removes  for  consumption  or  use,  in  packages  or  parcels  con- 
taining ten,  twenty,  fifty,  or  one  hundred  cigarettes  each,  and  shall 
securely  affix  to  each  of  said  packages  or  parcels  a  suitable  stamp  de- 
noting the  tax  thereon,  and  shall  properly  cancel  the  same  prior  to  such 
sale  or  removal  for  consumption  or  use,  under  such  regulations  as 
the  Commissioner  of  Internal  Revenue  shall  prescribe;  and  all  cigar- 
ettes imported  from  a  foreign  country  shall  be  packed,  stamped,  and 
the  stamps  canceled  in  like  manner,  in  addition  to  the  import  stamp 
indicating  inspection  of  the  custom-house  before  they  are  withdrawn 
therefrom. 

Sec.  33.  That  section  thirty-three  hundred  and  fifty-seven,  of 
the  Revised  Statutes,  as  amended  by  section  two  of  the  act  of  June 
ninth,  eighteen  hundred  and  eighty,  be,  and  the  same  is  amended,  by 
striking  out  all  after  the  number  and  inserting  in  lieu  thereof  the 
following : 

"  Every  collector  shall  keep  a  record,  in  a  book  or  books  provided 
for  that  purpose,  to  be  open  to  the  inspection  of  only  the  proper 
officers  of  internal  revenue,  including  deputy  collectors  and  internal- 
revenue  agents,  of  the  name  and  residence  of  every  person  engaged 
in  the  manufacture  of  tobacco  or  snuff  in  his  district,  the  place 
where  such  manufacture  is  carried  on,  and  the  number  of  the  manu- 
factory; and  he  shall  enter  in  said  record,  under  the  name  of  each 
manufacturer,  a  copy  of  every  inventory  required  by  law  to  be  made 
by  such  manufacturer,  and  an  abstract  of  his  monthly  returns;  and 
he  shall  cause  the  several  manufactories  of  tobacco  or  snuff  in  his 
district  to  be  numbered  consecutively,  which  numbers  shall  not  be 
thereafter  changed,  except  for  reasons  satisfactory  to  himself  and 
approved  by  the  Commissioner  of  Internal  Revenue." 

Sec.  34.  That  section  thirty-three  hundred  and  eighty-nine  of 
the  Revised  Statutes,  as  amended  by  section  sixteen  of  the  act  of 
March  first,  eighteen  hundred  and  seventy -nine,  be,  and  the  same  is 
hereby  amended  so  as  to  read  as  follows: 

"  Every  collector  shall  keep  a  record,  in  a  book  provided  for  that 
purpose,  to  be  open  to  the  inspection  of  only  the  proper  officers  of 
internal  revenue,  including  deputy  collectors  and  internal-revenue 
agents,  of  the  name  and  residence  of  every  person  engaged  in  the 
manufacture  of  cigars  in  his  district,  the  place  where  such  manu- 
facture is  carried  on,  and  the  number  of  the  manufactory ;  and  he 
shall  enter  in  said  record,  under  the  name  of  each  manufacturer  an 
abstract  of  his  inventory  and  monthly  returns ;  and  he  shall  cause 
the  several  manufacturers  of  cigars  in  the  district  to  be  numbered 
consecutively,  which  number  shall  not  thereafter  be  changed." 

Sec.  35.  That  section  three  thousand  three  hundred  and  eighty- 
seven  of  the  Revised  Statute;^  as  amended  by  section  sixteen  of  the 
act  of  March  first,  one  thousand  eight  hundred  and  seventy-nine, 


108 

be,  and  the  same  is  hereby,  amended  by  striking  from  the  said  section 
the  following  words,  namely:  "five  hundred  dollars,  with  an  ad- 
ditional one  hundred  dollars  for  each  person  proposed  to  be  em- 
ployed by  him  in  making  cigars,"  and  inserting  in  lieu  of  the  words 
so  stricken  out  the  words:  "on-?  hundred  dollars." 

Sec.  36,  That  an  internal-revenue  tax  of  ten  dollars  per  pound 
shall  be  levied  and  collected  upon  all  opium  manufactured  in  the 
United  States  for  smoking  purposes;  and  no  person  shall  engage  in 
such  manufacture  who  is  not  a  citizen  of  the  United  States  and  who 
has  not  given  the  bond  required  by  the  Commissioner  of  Internal 
Revenue 

New  matter. 
►  Sec.  37.  That  every  manufacturer  of  such  opium  shall  file  with 
the  collector  of  internal  revenue  of  the  district  in  which  his  manu- 
factory is  located  such  notices,  inventories,  and  bonds,  shall  keep 
such  books  and  render  such  returns  of  material  and  products,  shall 
put  up  such  signs  and  affix  such  number  to  his  factory,  and  conduct 
his  business  under  such  surveillance  of  officers  and  agents  as  the 
Commissioner  of  Internal  Revenue,  with  the  approval  of  the  Secre- 
tary of  the  Treasury,  may,  by  regulation,  require.  But  the  bond  re- 
quired of  such  manufacturer  shall  be  with  sureties  satisfactory  to 
the  collector  of  internal  revenue  and  in  a  penal  sum  of  not  less  than 
five  thousand  dollars ;  and  the  sum  of  said  bond  may  be  increased 
from  time  to  time  and  additional  sureties  required  at  the  discretion 
of  the  collector  or  under  instructions  of  the  Commissioner  of  In- 
ternal Revenue. 

New  matter. 

Sec.  38.  That  all  prepared  smoking  opium  imported  into  the 
United  States  shall,  before  removal  from  the  custom-house,  be  duly 
stamped  in  such  manner  as  to  denote  that  the  duty  thereon  has  been 
paid  ;  and  that  all  opium  manufactured  in  the  United  States  for 
smoking  purposes,  before  being  removed  from  the  place  of  manu- 
facture, whether  for  consumption  or  storage,  shall  be  duly  stamped 
in  such  permanent  manner  as  to  denote  the  payment  of  the  internal- 
revenue  tax  thereon. 

Sec.  39.  That  the  provisions  of  existing  laws  governing  the  en- 
graving, issue,  sale,  accountability,  effacement,  cancellation,  and  de- 
struction of  stamps  relating  to  tobacco  and  snuff,  as  far  as  applica- 
ble are  hereby  made  to  apply  to  stamps  provided  for  by  the  preced- 
ing section. 

New  matter. 

Sec.  40.  That  a  penalty  of  not  more  than  one  thousand  dollars,  or 
imprisonment  not  more  than  one  year,  or  both,  in  the  discretion  of 
the  court  shall  be  imposed  for  each  and  every  violation  of  the  pre- 
ceding sections  of  this  act  relating  to  opium  by  any  person  or  per- 
sons; and  all  prepared  smoking  opium  wherever  found  within  the 
United  States  without  stamps  required  by  this  act  shall  be  forfeited. 
New  matter. 

Sec.  41.  That  wholesale  dealers  in  oleomargarine  shall  keep  such 
books  and  render  such  returns  in  relation  thereto  as  the  Commis- 
sioner of  Internal  Revenue,  with  the  approval  of  the  Secretary  of 
the  Treasury,  may,  by  regulation,  require,  and  such  books  shall  be 
open  at  all  times  to  the  inspection  of  any  internal-revenue  officer  or 
agent. 

New  matter. 


109 

Sec.  42.  That  any  producer  of  pure  sweet  wines,  who  is  also  a  dis- 
tiller, authorized  to  separate  from  fermented  grape-juice,  under 
internal-revenue  laws,  wine  spirits,  may  use,  free  of  tax,  in  the  prep- 
aration of  such  sweet  wines,  under  such  regulations  and  after  the 
filing  of  such  notices  and  bonds,  together  with  the  keeping  of  such 
records  and  the  rendition  of  such  reports  as  to  materials  and  pro- 
ducts, as  the  Commissioner  of  Internal  Revenue  with  the  approval 
of  the  Secretary  of  the  Treasury  may  prescribe,  so  much  of  such 
wine  spirits  so  separated  by  him  as  may  be  necessary  to  fortify  the 
wine  for  the  preservation  of  the  saccharine  matter  contained  therein  : 
Provided,  That  the  wine  spirits  so  used  free  of  tax  shall  not  be  in 
excess  of  the  amount  required  to  introduce  into  such  sweet  wines  in 
alcoholic  strength  equal  to  fourteen  per  centum  of  the  volume  of 
such  wines  after  such  use  :  Provided  further,  That  such  wine  contain- 
ing after  such  fortification  more  than  twenty-four  per  centum  of  alco- 
hol, as  defined  by  section  thirty-two  hundred  and  forty-nine  of  the 
Revised  Statutes,  shall  be  forfeited  to  the  United  States  :  Provided 
further,  That  such  use  of  wine  spirits  free  from  tax  shall  be  con- 
fined to  the  months  of  August,  September,  October,  November, 
December,  January,  February,  March,  and  April  of  each  year. 
The  Commissioner  of  Internal  Revenue,  in  determining  the  liability 
of  any  distiller  of  fermented  grape-juice  to  assessment  under  section 
thirty-three  hundred' and  nine  of  the  Revised  Statutes,  is  authorized 
to  allow  such  distiller  credit  in  his  computation  for  the  wine  spirits 
used  by  him  in  preparing  sweet  wine  under  the  provisions  of  this 
section. 

New  matter. 

Sec.  43.  That  the  wine  spirits  mentioned  in  section  fifty-three  of 
this  act  is  the  product  resulting  from  the  distillation  of  fermented 
grape  juice,  and  shall  be  held  to  include  the  product  commonly 
known  as  grape  brandy ;  and  the  pure  sweet  wine  which  may  be 
fortified  free  of  tax,  as  provided  in  said  section,  is  fermented  grape- 
juice  only,  and  shall  contain  no  other  substance  of  any  kind  what- 
ever introduced  before,  at  the  time  of,  or  after  fermentation,  and 
such  sweet  wine  shall  contain  not  less  than  four  per  centum  of  sac- 
charine matter,  which  saccharine  strength  may  be  determined  by 
testing,  with  Balling's  saccharometer  or  must-scale,  such  sweet-wine, 
after  the  evaporation  of  the  spirit  contained  therein,  and  restoring 
the  sample  tested  to  original  volume  by  addition  of  water. 
New  matter. 

Sec.  44.  That  any  person  who  shall  use  wine  spirits,  as  defined  by 
section  fifty-four  of  this  act,  or  other  spirits  on  which  the  internal- 
revenue  tax  has  not  been  paid,  otherwise  than  within  the  limitations 
set  forth  in  section  fifty-five  of  this  act,  and  in  accordance  with  the 
regulations  made  pursuant  to  this  act,  shall  be  liable  to  a  penalty  of 
double  the  amount  of  the  tax  on  the  wine  spirits  or  other  spirits  so 
unlawfully  used.  Whenever  it  is  impracticable  in  any  case  to  ascer- 
tain the  quantity  of  wine  spirits  or  other  spirits  that  have  been  used 
in  violation  of  this  act  in  mixtures  with  any  wines,  all  alcohol  con- 
tained in  such  unlawful  mixtures  of  wine  with  wine  spirits  or  other 
spirits  in  excess  of  ten  per  centum  shall  be  held  to  be  unlawfully 
used  :  Provided,  however,  That  if  water  has  been  added  to  such  un- 
lawful mixtures,  either  before,  at  the  time  of,  or  after  such  unlaw- 
ful use  of  wine-spirits  or  other  spirits,  all  the  alcohol  contained 
therein  shall  be  considered  to  have  been  unlawfully  used.     In  refer- 


no 

ence  to  alcoholic  strength  of  wines  and  mixtures  of  wines  with  spiritji 
in  this  act  the  measurement  is  intended  to  be  according  to  volume 
and  not  according  to  weight. 

New  matter.  * 

Sec.  45.  That  under  such  regulations  and  official  supervision,  and 
upon  the  execution  of  such  entries  and  the  giving  of  such  bonds, 
bills  of  lading,  and  other  security  as  the  Commissioner  of  Internal 
Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury,  shall 
prescribe,  any  producer  of  pure  sweet  wines  as  defined  by  this  act 
may  withdraw  wine  spirits  from  any  special  bonded  ware-houB6  free 
of  tax,  in  original  packages,  in  any  quantity  not  less  than  eighty 
wine-gallons,  and  may  use  so  much  of  the  same  as  may  be  required 
by  him,  under  such  regulations,  and  after  the  filing  of  such  notices 
and  bonds,  and  the  keeping  of  such  records,  and  the  rendition  of 
such  reports  as  to  materials  and  products  and  the  disj^osition  of  the 
same  as  the  Commissioner  of  Internal  Revenue  with  the  approval 
of  the  Secretary  of  the  Treasury,  shall  prescribe,  in  fortifying  the 
pure  sweet  wines  made  by  him,  and  for  no  other  purpose,  in  accord- 
ance with  the  limitations  and  provisions  as  to  uses,  amount  to  be 
used,  and  period  for  using  the  same  set  forth  in  section  fifty-three 
of  this  act;  and  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  is  authorized,  when- 
ever he  shall  deem  it  to  be  necessary  for  the  prevention  of  viola- 
tions of  this  law,  to  prescribe  that  wine-spirits  withdrawn  under  this 
section  shall  not  be  used  to  fortify  wines  except  at  a  certain  dis- 
tance prescribed  by  him  from  any  distillery,  rectifying-house,  winery, 
or  other  establishment  used  for  producing  or  storing  distilled  spirits, 
or  for  making  or  storing  wines  other  than  wines  which  are  so  forti- 
fied, and  that  in  the  building  in  which  such  fortification  of  wines,  is 
practiced  no  wines  or  spirits  other  than  those  permitted  by  his  regu- 
lation shall  be  stored.  The  use  of  wine-spirits  free  of  tax  for  the 
fortification  of  sweet  wines  under  this  act  shall  be  begun  and  com- 
pleted at  the  vineyard  of  the  wine-grower  where  the  grapes  are 
crushed  and  the  grape  juice  is  expressed  and  fermented,  sucn  use  to 
be  under  the  immediate  supervision  of  an  officer  of  internal  revenue, 
who  shall  make  returns  describing  the  kinds  and  quantities  of  wine 
so  fortified,  and  shall  affix  such  stamps  and  seals  to  the  packages 
containing  such  wines  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury; 
and  the  Commissioner  of  Internal  Revenue  shall  provide  by  regula- 
tions the  time  within  which  wines  so  fortified  with  the  wine  spirits 
so  withdrawn  may  be  subject  to  inspection,  and  for  final  accounting 
for  the  use  of  such  wine-spirits  and  for  rewarehousing  or  for  pay- 
ment of  the  tax  on  any  portion  of  such  wine  spirits  which  remain 
not  used  in  fortifying  pure  sweet  wines. 
New  matter. 

Sec.  46.  That  wine-spirits  may  be  withdrawn  from  special  bonded 
warehouses  at  the  instance  of  any  person  desiring  to  use  the  same  to 
fortify  any  wines,  in  accordance  with  commercial  demands  of  foreign 
markets,  when  such  wines  are  intended  for  exportation,  without  the 
payment  of  tax  on  the  amount  of  wine  spirits  used  in  such  fortifica- 
tion, under  such  regulations,  and  after  making  such  entries,  and 
executing  and  filing  with  the  collector  of  the  district  from  which 
the  removal  is  to  be  made  such  bonds  and  bills  of  lading,  and  giving 
ijuch  other  additional  security  to  prevent  the  use  of  such  wine-spirita 


Ill 

free  of  tax  otherwise  fhan  in  the  fortification  of  wine  intended  for 
exportation,  and  for  the  due  exportation  of  the  wine  so  fortified,  as 
may  be  prescribed  by  the  Commissioner  of  Internal  Revenue,  with 
the  approval  of  the  Secretary  of  the  Treasury;  and  all  of  the  pro- 
visions of  law  governing  the  exportation  of  distilled  spirits  free 
of  tav,  so  far  as  applicable,  shall  apply  to  the  withdrawal  and  use 
of  wine-spirits  and  the  exportation  ot  the  same  in  accordance  with 
this  section  ;  and  the  Commissioner  of  Internal  Revenue  is  author- 
ized, subject  to  approval  by  the  Secretary  of  the  Treasury,  to  pre- 
scribe that  wine-spirits  intended  for  the  fortification  of  wines  under 
this  section  shall  not  be  introduced  into  such  wines  except  under 
the  immediate  supervision  of  an  officer  of  internal  revenue,  who 
shall  make  returns  describing  the  kinds  and  quantities  of  wine  so 
fortified,  and  shall  affix  such  stamps  and  seals  to  the  packages  con- 
taining such  wines  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury. 
Whenever  such  wine-spirits  are  withdrawn  as  provided  herein  for 
the  fortification  of  wines  intended  for  exportation  by  sea  they  shall 
be  introduced  into  such  wines  only  after  removal  from  storage  and 
arrival  alongside  of  the  vessel  which  is  to  transport  the  same ;  and 
whenever  transportation  of  such  wines  is  to  be  effected  by  land  car- 
riage the  Commissioner  of  Internal  Revenue,  with  the  approval  of 
the  Secretary  of  the  Treasury,  shall  prescribe  such  regulations  as  to 
sealing  packages  and  vehicles  containing  the  same,  and  as  to  the 
supervision  of  transportation  from  the  point  of  departure,  which 
point  shall  be  determined  as  the  place  where  such  wine-spirits  may 
be  introduced  into  such  wines  to  the  point  of  destination  as  may  be 
necessary  to  insure  the  due  exportation  of  such  fortified  wines. 
••  New  matter. 

Sec.  47.  That  all  provisions  of  law  relating  to  the  re-importation 
of  any  goods  of  domestic  growth  or  manufacture  which  were  origi- 
nally liable  to  an  internal-revenile  tax  shall  be,  as  far  as  applicable, 
enforced  against  any  domestic  wines  sought  to  be  re-imported  ;  and 
duty  shall  be  levied  and  collected  upon  the  same  when  re-imported, 
as  an  original  importation. 
New  matter. 

Sec.  48.  That  any  person  using  wine  spirits  or  other  spirits  which 
have  not  been  tax-paid  in  fortifying  wine  otherwise  than  as  pro- 
vided for  in  this  act,  shall  be  guilty  of  a  misdemeanor,  and  shall,  on 
conviction  thereof,  be  punished  for  each  offense  by  a  fine  of  not 
more  than  two  thousand  dollars,  and  for  every  offense  other  than 
the  first  also  by  imprisonment  for  not  more  than  one  year. 

Sec.  49,  That  wine  spirits  used  in  fortifying  wines  m.a,j  be  recov- 
ered from  such  wine  only  on  the  premises  of  a  duly  authorized  grape- 
brandy  distiller;  and  for  the  purpose  of  such  recovery  wines  so  for- 
tified may  be  received  as  material  on  the  premises  of  such  a  distiller, 
on  a  special  permit  of  the  collector  of  internal  revenue  in  whose  dis- 
trict the  distillery  is  located ;  and  the  distiller  will  be  held  to  pay  the 
tax  on  a  product  from  such  wines  as  will  include  both  the  alcoholic 
strength  therein  produced  by  the  fermentation  of  the  grape-juice 
and  that  obtained  from  the  added  distilled  spirits. 
New  matter. 

Sec.  50.  That  on  and  after  the  day  when  this  act  shall  go  into 
effect  all  goods,  wares,  and  merchandise  previously  imported,  for 
which  no  entry  has  been  made,  and  all  goods,  wares,  and  merchan- 


112 

dise  previously  entere<il  T^-ithoiit  payment  of  duty  and  nnder  bond 
for  warehousing,  transportation,  or  any  other  purpose,  lor  which  no 
permit  of  delivery  to  the  importer  or  his  agent  has  been  issued,  shall 
be  subjected  to  no  other  duty  upon  the  entry  or  the  withdrawal 
thereof  than  if  the  same  were  imported  respectively  after  that  day  : 
Provided,  That  any  imported  merchandise  deposited  in  bond  in  any 
public  or  private  bonded  warehouse  having  been  so  deposited  prior  to 
the  first  day  of  October,  eighteen  hundred  and  ninety,  may  be  with- 
drawn for  consumption  at  any  time  prior  to  February  first,  eighteen 
hundred  and  ninety-one,  upon  the  payment  of  duties  at  the  rates  in  force 
prior  to  the  passage  of  this  act :  Provided  further,  That  when  duties 
are  based  upon  the  weight  of  merchandise  deposited  in  any  public  or 
private  bonded  warehouse  said  duties  shall  be  levied  and  collected 
upon  the  weight  of  such  merchandise  at  the  time  of  its  withdrawal. 

Sec.  51.  That  all  goods,  wares,  articles,  and  merchandise  manu- 
factured wholly  or  in  part  in  any  foreign  country  by  convict  labor, 
shall  not  be  entitled  to  entry  at  any  of  the  ports  of  the  United  States, 
and  the  importation  thereof  is  hereby  prohibited,  and  the  Secretary 
of  the  Treasury  is  authorized  to  prescribe  such  regulations  as  may 
be  necessary  for  the  enforcement  of  this  provision. 
New  matter. 

Sec.  52.  That  the  value  of  foreign  coin  as  expressed  in  the  money 
of  account  of  the  United  States  shall  be  that  of  the  pure  metal  of 
such  coin  of  standard  value ;  and  the  values  of  the  standard  coins 
in  circulation  of  the  various  nations  of  the  world  shall  be  estimated 
quarterly  by  the  Director  of  the  Mint,  and  be  proclaimed  by  the 
Secretary  of  the  Treasury  immediately  after  the  passage  of  this  act 
and  thereafter  quarterly  on  the  first  day  of  January,  April,  July 
and  October  in  each  year. 

Old  law  provided  for  annual  estimation  and  proclar^ation. 

Sec.  53.  That  all  special  taxes  shall  become  due  on  the  first  day  of 
July,  eighteen  hundred  and  ninety -one,  and  on  the  first  day  of  July 
in  each  year  thereafter,  or  on  commencing  any  trade  or  business  on 
which  such  tax  is  imposed.  In  the  former  case  the  tax  shall  be  reck- 
oned for  one  year  ;  and  in  the  latter  case  it  shall  be  reckoned  pro- 
portionately, from  the  first  day  of  the  month  in  which  the  liability 
to  a  special  tax  commenced  to  the  first  day  of  July  following.  Spec- 
ial tax  stamps  may  be  issued  for  the  months  of  May  and  June, 
eighteen  hundred  and  ninety-one,  upon  payment  of  the  amount  of 
tax  reckoned  proportionately  under  the  laws  now  in  force,  and  such 
stamps  which  have  been  or  may  be  issued  for  the  period  ending 
April  thirtieth,  eighteen  hundred  and  ninety,  may,  upon  payment  of 
one-sixth  of  the  amount  required  to  be  paid  for  such  stamps  for  one 
year,  be  extended  until  July  first,  eighteen  hundred  and  ninety-one, 
under  such  regulations  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue.  And  it  shall  be  the  duty  of  special  tax  payers  to 
render  their  returns  to  the  deputy  collector  at  such  times  within  the 
calendar  month  in  which  the  special  tax  liability  commenced  as  shall 
enable  him  to  receive  such  returns,  duly  signed  and  verified,  not 
later  than  the  last  day  of  the  month,  except  in  case  of  sickness  or 
absence,  as  provided  for  in  section  three  thousand  one  hundred  and 
seventy -six  of  the  Revised  Statutes. 

Sec.  54.  That  section  twenty  of  the  act  entitled  ''An  act  to  sim- 

Slify  the  laws  in  relation  to  the  collection  of  revenues,"  approved 
une  tenth,  eighteen  hundred  and  ninety,  is  hereby  amended  to  read 
as  follows : 


113 


<(( 


'Sec.  20.  That  any  -merchandise  deposited  in  bond  in  any  public 
or  private  bonded-warehouse  may  be  withdrawn  for  consumption 
within  three  years  from  the  date  of  original  importation,  on  pay- 
ment of  the  duties  and  charges  to  which  it  may  be  subject  by  law 
at  the  time  of  such  withdrawal :  Prouided,  That  nothing  herein 
shall  affect  or  impair  existing  provisions  of  law  in  regard  to  the  dis- 
posal of  perishable  or  explosive  articles." 

Sec.  55.  That  all  laws  and  parts  of  laws  inconsistent  with  this  act  * 
are  hereby  repealed  :  Provided,  hoivever,  That  the  repeal  of  existing 
laws,  or  modifications  thereof,  embraced  in  this  act  shall  not  affect 
any  act  done  or  any  right  accruing  or  accrued,  or  any  suit  or  pro- 
ceeding had  or  commenced  in  any  civil  cause  before  the  said  repeal 
or  modifications,  but  all  rights  and  liabilities  under  said  laws  shall 
continue  and  may  be  enforced  in  the  same  manner  as  if  said  repeal 
or  modification  had  not  been  made. 

Any  offenses  committed,  and  all  penalties  or  forfeitures  or  liabili- 
ties incurred  under  any  statute  embraced  in,  or  changed,  modified, 
or  repealed  by  this  act  maybe  prosecuted  and  punished,  in  the  same 
manner  and  with  the  same  effect  as  if  this  act  had  not  been  passed. 
All  acts  of  limitation,  whether  applicable  to  civil  causes  and  pro- 
ceedings or  to  the  prosecution  of  offenses,  or  for  the  recovery  of  pen- 
alties or  forfeitures,  embraced  in,  or  modified,  changed,  or  repealed 
by  this  act,  shall  not  be  affected  thereby,  and  all  suits,  proceedings, 
or  prosecutions,  whether  civil  or  criminal,  for  causes  arrising  or  acts 
done  or  committed  prior  to  the  passage  of  this  act  may  be  commenced 
and  prosecuted  within  the  same  time  and  with  the  same  effect  as  if 
this  act  had  not  been  passed. 

Approved  October  1st,  1890. 
',3695 8 


ADMINISTRATIYE  CUSTOMS  LAW  OF  1890, 


WITH 


SYNOPSIS  OF   CONTENTS. 


U5 


SYNOPSIS  OF  CONTENTS. 


Section  1.  Defines  who  is  the  owner  of 
imported  goods. 

SEnc.  2,  How  invoices  shall  bo  made  out. 

Skc.  3.  How  declarations  on  invoices  shall 
be  indorsed  tlioreon  and  what  the 
declaration  sliall  embody. 

Skc.  4.  Duly  certified  invoice  or  affidavit 
must  accompany  jnorcbandise  admit- 
ted to  entry.  Collector  authorized  to 
compel  production  of  papers,  and  to 
examine  parties  under  oath. 

Sbc.  5.  Forms  of  diflfereut  declarations 
prescribed. 

Sec.  6.  Penalty  for  making  false  decla- 
rations. 

Sec.  7.  Mefchods  of  "making  additions  to 
invoice  value  of  purchased  goods. 
Penalty  to  attach  for  undervaluation 
above  10  per  cent.  Forfeiture  to 
attach  to  goods  undervalued  more 
than  40  per  cent.  To  what  article 
forfeiture  shall  apply.  Duty  not  to 
to  be  assessed  on  less  than  invoice 
value 

Sec.  8.  Additional  papers  and  declara- 
tions required  with  invoice  of  con- 
signed goods  at  time  of  entry. 

Sec.  9.  Penal  provision  for  fraudulent 
acts  in  connection  with  preceding 
sections. 

Sec.  10.  Prescribing  duty  of  appraising 
oflicers  and  collectors  in  ascertaining 
actual  market  values  of  imported 
merchandise  at  time  of  exportation 
to  United  States. 

Sec.  11.  Mode  of  procedure  when  such 
actual  market  value  can  not  be  as- 
certained satisfactorily  under  pro- 
visions of  section  10. 

Sec.  12.  Nine  general  appraisers  author- 
ized to  be  appointed  by  the  President. 
To  be  employed  at  such  ports  as  Sec- 
retary of  Treasury  may  prescribe. 
Permanent  board  to  be  established  at 
the  port  of  New  York.  Place  of  sample 
to  be  established  there. 

Skc.  13.  Prescribes  duties  of  appraisers 
and  assistant  appraisers.  Mode  of 
re-appraisement.  Decision  of  board 
of  appraisers  final  as  to  dutiable 
value. 

Sec.  14.  Mode  of  appeal  and  time  within 
which  it  must  be  taken  from  decision 
of  collector.  Decision  of  collector 
oouclusiye  unless    appeal   u   taken 


within  ten  dr.ys.  Decision  of  board 
conclusive  unless  appeal  to  circuit 
court  is  taken  as  prescribed  in  sec- 
tion-!.'>. 

Sec,  15  Prescribes  mode  of  appeal  on 
question  of  classification  to  the  cir- 
cuit court,  and  thence  to  the  Supreme 
Couit,  and  how  Qoal  judgment  shall 
be  satisfied. 

Sec.  16.  General  appraisers  authorized 
to  administer  oatlis,  and  cite  parties 
before  them  ;  and  with  power  to  com- 
pel production  of  papers,  and  to  take 
testimony  in  writing. 

Sec.  17.  Penalty  forviolation  of  preceding 
section.     Penalty  for  false  swearing. 

Sec.  18.  Decisions  of  general  a]iprai8cr8 
to  be  tiled,  and  to  be  oi)en  to  public 
inspection;  to  be  reported  to  Secre- 
tary of  Treasury  and  board  of  general 
appraisers  vvith  samples.  Abstract  of 
decisions  to  be  made  and  published 
once  each  week. 

Sec.  19.  Definition  of  "value"  or  "actual 
market  value"  as  used  in  this  act; 
Duty  on  unusual  coverings. 

Sec.  20.  Goods  in  bonded  wareliouse  may 
be  withdrawn  within  three  years 
from  entry  on  payment  of  duty  in 
force  at  time  of  withdrawal. 

Sec.  21.  Burden  of  proof  in  customs  cases 
to  lie  on  the  claimant  of  goods. 

Sec.  22.  Fees  abolished  in  customs  cases ; 
declarations  substituted  for  oaths,  and 
penalties  of  section  6  applied  to  them. 

Sec.  23.  Damage  allowance  abolished. 
Owner  may  abaudon  goods  to  Gov- 
ernment, if  amounting  to  10  percent, 
or  over  of  invoice. 

Sec.  24.  Provides  for  refund  of  excess  of 
overpayment  in  customs  duties,  and 
makes  a  permanent  appropriation. 
Secretary  of  Treasury  to  give  a  year- 
ly detailed  statement  of  such  refunds. 

Sec.  25.  Prohibits  liability  of  collector 
for  acts  performed  or  decisions  ren- 
dered in  connection  with  values  and 
classitications  .and  rates  of  duty. 

Secs.2G,27.  Makes  the  givingorsolicitiug 
of  bribes  or  presents  to  or  by  officers 
of  United  States  a  penal  ofl'ense. 

Sec.  28.  Authorizes  passage  of  baggage 
in  transit  to  a  foreign  country  witli- 
out  payment  of  duty. 

Ssc.  29.  Eep ealing  boctlou. 

U7 


[Public— No.  145.] 

An  act  to  Bimplif y  the  laws  in  relation  to  the  :;ollection  of  the  revenues. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled,  That  all  merchan- 
dise imported  into  the  United  States  shall,  for  the  purpose  of  this 
act,  be  deemed  and  held  to  be  the  property  of  the  person  to  whom  the 
merchandise  may  be  consigned ;  but  the  holder  or  any  bill  of  lading 
consigned  to  order  and  indorsed  by  the  consignor  shall  be  deemed 
the  consignee  thereof  ;  and  in  case  of  the  abandonment  of  any  mer- 
chandise to  the  underwriters  the  latter  may  be  recognized  as  the 
consignee. 

Sec.  2.  That  all  invoices  of  imported  merchandise  shall  be  made 
out  in  the  currency  of  the  place  or  country  from  whence  the  importa- 
tions shall  be  made  or  if  purchased  in  the  currency  actually  paid 
therefor,  shall  contain  a  correct  description  of  such  merchandise, 
and  shall  be  made  in  triplicate  or  in  quadruplicate  in  case  of  mer- 
chandise intended  for  immediate  transportation  without  appraise- 
ment, and  signed  by  the  person  owning  or  shipping  the  same,  if  the 
merchandise  has  been  actually  purchased,  or  by  the  manufacturer  or 
owner  thereof,  if  the  same  has  been  procured  otherwise  than  by  pur- 
chase, or  by  the  duly  authorized  agent  of  such  purchaser,  manufact- 
urer, or  owner. 

Sec.  3.  That  all  such  invoices  shall,  at  or  before  the  shipment  of 
the  merchandise,  be  produced  to  the  consul,  vice  consul,  or  commer- 
tial  agent  of  the  United  States  of  the  consular  district  in  which  the 
merchandise  was  manufactured  or  purchased  as  the  case  may  be,  for 
export  to  the  United  States,  and  shall  have  indorsed  thereon,  when  so 
produced,  a  declaration  signed  by  the  purchaser,  manufacturer,  owner, 
or  agent,  setting  forth  that  the  invoice  is  in  all  respects  correct  and 
true,  and  was  made  at  the  place  from  which  the  merchandise  is  to  be 
exported  to  the  United  States;  that  it  contains,  if  the  merchandise  was 
obtained  by  purchase,  a  true  and  full  statement  of  the  time  when, 
the  place  where,  the  person  from  whom  the  same  was  purchased, 
and  the  actual  cost  thereof  and  of  all  charges  thereon,  as  provided 
by  this  act ;  and  that  no  discounts,  bounties,  or  drawbacks  are  con- 
tained in  the  invoice  but  such  as  have  been  actually  allowed  thereon  ; 
and  when  obtained  in  any  other  manner  than  by  purchase,  the  actual 
market  value  or  wholesale  price  thereof  at  the  time  of  expc^rtation 
to  the  United  States  in  the  principal  markets  of  the  country  from 
whence  exported;  that  such  actual  market  value  is  the  price  at  which 
the  merchandise  described  in  the  invoice  is  freely  offered  for  sale  to 
all  purchasers  in  said  markets,  and  that  it  is  the  price  which  the 
manufacturer  or  owner  making  the  declaration  would  have  received, 
and  was  willing  to  receive,  for  such  merchandise  sold  in  the  ordi- 
nary course  of  trade,  in  the  usual  wholesale  quantities,  and  that  it 
includes  all  charges  thereon  as  provided  by  this  act ;  and  the  actual 
quantity  thereof  ;  and  that  no  different  invoice  of  the  merchandise 
mentioned  in  the  invoice  so  produced  has  been  or  will  be  furnished 
to  any  one.  K  the  merchandise  was  actually  purchased,  the  decla- 
ration shall  also  contain  a  statement  that  the  currency  in  which  such 

119 


120 

invoice  is  made  out  is  that  which  was  actually  paid  for  ilic  merchan- 
dise by  the  purchaser. 

•Sec.  4.  That,  except  in  case  of  personal  effects  accompanying  the 
passenger,  no  importation  of  any  merchandise  exceeding  one  hun- 
dred dollars  in  dutiable  value  shall  be  admitted  to  entry  without  the 
production  of  a  duly-certified  invoice  thereof  as  required  by  law,  or 
of  an  affidavit  made  by  the  owner,  importer,  or  consignee,  before 
the  collector  or  his  deputy,  showing  why  it  is  impracticable  to  produce 
such  invoice ;  and  no  entry  shall  be  made  in  the  absence  of  a  certified 
invoice,  upon  afifidavit  as  aforesaid,  unless  such  affidavit  be  accom- 
panied by  a  statement  in  the  form  of  an  invoice,  or  otherwise,  show- 
ing the  actual  cost  of  such  merchandise,  if  purchased,  or  if  obtained 
otherwise  than  by  purchase,the  actual  market  value  or  wholesale  price 
thereof  at  the  time  of  exportation  to  the  United  States,  in  the  prin- 
cipal markets  of  the  country  from  which  the  same  has  been  imported ; 
which  statement  shall  be  verified  by  the  oath  of  the  owner,  impor- 
ter, consignee,  or  agent  desiring  to  make  entry  of  the  merchandise, 
to  be  administered  by  the  collector  or  his  deputy,  and  it  shall  be  law- 
ful for  the  collector  or  his  deputy  to  examine  the  deponent  under 
oath  touching  the  sources  of  his  knowledge,  information,  or  belief 
in  the  premises,  and  to  require  him  to  produce  any  letter,  paper,  or 
statement  of  account,  in  his  possession,  or  under  his  control,  which 
may  assist  the  officers  of  customs  in  ascertaining  the  actual  value  of 
the  importation  or  any  part  thereof ;  and  in  default  of  such  produc- 
tion when  so  requested,  such  owner,  importer,  consignee,  or  agent 
shall  be  thereafter  debarred  from  producing  any  such  letter,  paper, 
or  statement  for  the  purpose  of  avoiding  any  additional  duty,  pen- 
alty, or  forfeiture  incurred  under  this  act,  unless  he  shall  show  to 
the  satisfaction  of  the  court  or  the  officers  of  the  customs,  as  the  case 
may  be,  that  it  was  not  in  his  power  to  produce  the  same  when  so 
demanded  ;  and  no  merchandise  shall  be  admitted  to  entry  under  the 
provisions  of  this  section  unless  the  collector  shall  be  satisfied  that 
the  failure  to  produce  a  duly  certified  invoice  is  due  to  causes  beyond 
the  control  of  the  owner,  consignee,  or  agent  thereof  :  Provided, 
That  the  Secretary  of  the  Treasury  may  make  regulations  by  which 
books,  magazines,  and  other  periodicals  published  and  imported  in 
successive  parts,  numbers,  or  volumes,  and  entitled  to  be  imported 
free  of  duty,  shall  require  but  one  declaration  for  the  entire  series. 
And  when  entry  of  merchandise  exceeding  one  hundred  dollars  in 
value  is  made  by  a  statement  in  the  form  of  an  invoice  the  collector 
shall  require  a  bond  for  the  production  of  a  duly  certified  invoice. 

Sec.  5.  Thatwhenever  merchandise  imported  into  the  United  States 
is  entered  by  invoice,  one  of  the  following  declarations,  according 
to  the  nature  of  the  case,  shall  be  filed  with  the  collector  of  the  port, 
at  the  time  of  entry  by  the  owner,  importer,  consignee,  or  agent ; 
which  declaration  so  filed  shall  be  duly  signed  by  the  owner,  importer, 
consignee,  or  agent,  before  the  collector,  or  before  a  notary  public 
or  other  officer  duly  authorized  by  law  to  administer  oaths  and  take 
acknowledgments,  who  may  be  (designated  by  the  Secretary  of  the 
Treasury  to  receive  such  declarations  and  to  certify  to  the  identity 
of  the  persons  making  them,  under  regulations  to  be  prescribed  by 
the  Secretary  of  the  Treasury ;  and  every  officer  so  designated  shall 
file  with  the  collector  of  the  port  a  copy  of  his  official  signature  and 
seal :  Provided.  That  if  any  of  the  invoices  or  bills  of  lading  of  any 
merchandise  imported  in  any  one  vessel,  which  should  otherwise  be 
embraced  in  said  entry,  have  not  been  received  at  the  date  of  the 


121 

entry,  the  declaration  may  state  the  fact,  and  thereupon  such  mer- 
chandise of  Avhich  the  invoices  or  bills  of  lading  are  not  produced 
shall  not  be  included  in  such  entry,  but  may  be  entered  subsequently. 

DECLARATION   OP  CONSIGNEE,  IMPORTER,  OR   AGENT. 

I ,  do  solemnly  and  truly  declare  that  I  am  the  con- 
signee [importer  or  agent]  of  the  merchandise  described  in  the  an- 
nexed entry  and  invoice ;  that  the  invoice  and  bill  of  lading  now 

presented  by  me  to  the  collector  of are  the  true  and  only 

invoice  and  bill  of  lading  by  me  received  of  all  the  goods,  wares,  and 

merchandise  imported  in  the whereof is  master, 

from ,  for  account  of  any  person  whomsoever  for  whom 

I  am  authorized  to  enter  the  same  ;  that  the  said  invoice  and  bill  of 
lading  are  in  the  state  in  which  they  were  actually  received  by  me, 
and  that  I  do  not  know  or  believe  in  the  existence  of  any  other  in- 
voice or  bill  of  lading  of  the  said  goods,  wares,  and  merchandise ; 
that  the  entry  now  delivered  to  the  collector  contains  a  just  and  true 
account  of  the  said  goods,  wares,  and  merchandise,  according  to  the 
said  invoice  and  bill  of  lading ;  that  nothing  has  been,  on  my  part, 
nor  to  my  knowledge  on  the  part  of  any  other  person,  concealed  or 
suppressed,  whereby  the  United  States  may  be  defrauded  of  any  part 
of  the  duty  lawfully  due  on  the  said  goods,  wares,  and  merchandise; 
that  the  said  invoice  and  the  declaration  therein  are  in  all  respects 
true,  and  were  made  by  the  person  by  whom  the  same  purports  to 
have  been  made ;  and  that  if  at  any  time  hereafter  I  discover  any 
error  in  the  said  invoice,  or  in  the  account  now  rendered  of  the  said 
goods,  wares,  and  merchandise,  or  receive  any  other  invoice  of  the 
same,  I  will  immediately  make  the  same  known  to  the  collector  of 
this  district.  And  I  do  further  solemnly  and  truly  declare  that  to 
the  best  of  my  knowledge  and  belief  [  insert  the  name  and  residence 
of  the  owner  or  owners]  is  [or  are]  the  owner  (or  owners)  of  the 
goods,  wares,  and  merchandise  mentioned  in  the  annexed  entry  ; 
that  the  invoice  now  produced  by  me  exhibits  the  actual  cost  (if 
purchased)  or  the  actual  market  value  or  wholesale  price  (if  other- 
wise obtained)  at  the  time  of  exportation  to  the  United  States  in  the 
principal  markets  of  the  country  from  whence  imported  of  the  said 
goods,  wares,  and  merchandise,  and  includes  and  specifies  the  value 
of  all  cartons,  cases,  crates,  boxes,  sacks,  and  coverings  of  any  kind, 
and  all  other  costs,  charges,  and  expenses  incident  to  placing  said 
goods,  wares,  and  merchandise  in  condition,  packed  ready  for  ship- 
ment to  the  United  States,  and  no  other  or  different  discount,  bounty, 
or  drawback  but  such  as  has  been  actually  allowed  on  the  same. 

DECLARATION   OF  OWNER  IN  CASES  WHERE   MERCHANDISE  HAS  BEEN 
ACTUALLY  PURCHASED. 

I, do  solemnly  and  truly  declare  that  I  am  tftie  owner 

of  the  merchandise  described  in  the  annexed  entry  and  invoice ;  that 

the  entry  now  delivered  by  me  to  the  collector  of contains  a 

just  and  true  account  of  all  the  goods,  wares,  and  merchandise  im- 
ported by  or  consigned  to  me,  in  the whereof 

IS  master,  from ;  that  the  invoice  and  entry  which  I  now  pro- 
duce contain  a  just  and  faithful  account  of  the  actual  cost  of  the 
said  goods,  wares,  anl  merchandise  and  include  and  specifies  the 
value  of  all  cartons,  cases,  crates,  boxos,  sacli  s,  and  coverings  of  any 


122 

kind,  and  all  other  costs,  charges,  and  expenses  incident  tc  placing 
said  goods,  wares,  and  merchandise  in  condition,  packed  ready  for 
shipment  to  the  United  States,  and  no  other  discount,  drawback,  or 
bounty  but  such  as  has  been  actually  allowed  on  the  same ;  that  I 
do  not  know  nor  believe  in  the  existence  of  any  invoice  or  bill  of 
lading  other  than  those  now  produced  by  me,  and  that  they  are  in 
the  state  in  which  I  actua  Uy  received  them.  And  I  further  solemnly 
and  truly  declare  that  I  have  not  in  the  said  entry  or  invoice  con- 
cealed or  suppressed  anything  whereby  the  United  States  may  be 
defrauded  of  any  part  of  the  duty  lawfully  due  on  the  said  goods, 
wares,  and  merchandise  ;  that  to  the  best  of  my  knowledge  and  bei 
lief  the  said  invoice  and  the  declaration  thereon  are  in  all  respects 
true,  and  were  made  by  the  person  by  whom  the  same  purports  to 
have  been  made ;  and  that  if  at  any  time  hereafter  I  discover  any 
error  in  the  said  invoice  or  in  the  account  now  produced  of  the  said 
goods,  wares,  and  merchandise,  or  receive  any  other  invoice  of  the 
same,  I  will  immediately  make  the  sapie  known  to  the  collector  of 
this  district. 

DECLARATION  OF  MANUFACTURER  OR  OWNER  IN  CASES  WHERE  MER- 
CHANDISE HAS  NOT   BEEN   ACTUALLY  PURCHASED. 

I, ,  do  solemnly  and  truly  declare  that  I  am  the  owner 

(or  manufacturer)  of  the  merchandise  described  in  the  annexed  en- 
try and  invoice;  that  the  entry  now  delivered  by  me  to  the  collector 

of contains  a  just  and  true  account  of  all  the  goods,  wares,  and 

merchandise  imported  by  or  consigned  to  me  in  the ,  whereof 

is  master,  from ;  that  the  said  goods,  wares,  and 

merchandise  were  not  actually  bought  by  me,  or  by  my  agent,  in  the 
ordinary  mode  of  bargain  and  sale,  but  that  nevertheless  the  invoice 
which  I  now  produce  contains  a  just  and  faithful  valuation  of  the 
same,  at  their  actual  market  value  or  wholesale  price,  at  the  time  of 
exportation  to  the  United  States,  in  the  principal  markets  of  the 
country  from  whence  imported  for  my  account  (or  for  account  of 
myself  or  partners) ;  that  such  actual  market  value  is  the  price  at 
which  the  merchandise  described  in  the  invoice  is  freely  offered  for 
sale  to  all  purchasers  in  said  markets,  and  is  the  price  which  I  would 
have  received  and  was  willing  to  receive  for  such  merchandise  sold 
in  the  ordinary  course  of  trade  in  the  usual  wholesale  quantities; 
that  the  said  invoice  contains  also  a  just  and  faithful  account  of  all 
the  cost  of  finishing  said  goods,  wares,  and  merchandise  to  their  pres- 
ent condition,  and  includes  and  specifies,  the  value  of  all  cartons,  cases, 
crates,  boxes,  sacks,  and  coverings  of  any  kind,  and  all  other  costs 
and  charges  incident  to  placing  said  goods,  wares,  and  merchandise 
in  condition  packed  ready  for  shipment  to  the  United  States,  and  no 
other  discount,  drawback,  or  bounty  but  such  as  has  been  actually 
allowed  on  the  said  goods,  wares,  and  merchandise;  that  the  said  in- 
voice and  the  declaration  thereon  are  in  all  respects  true,  and  were 
made  by  the  person  by  whom  the  same  purports  to  have  been  made; 
that  I  do  not  know  nor  believe  in  the  existence  of  any  invoice  or  bill 
of  lading  other  than  those  now  produced  by  me,  and  that  they  are  in 
the  state  in  which  I  actually  received  them.  And  I  do  further 
solemnly  and  truly  declare  that  I  have  not  in  the  said  entry  or  in- 
voice concealed  or  suppressed  anything  whereby  the  United  States 
may  be  defrauded  of  any  part  of  the  duty  lawfully  due  on  the  said 
goods,  wares,  and  merchandise;  and  that  if  at  any  time  hereafter  I 


123 

discover  any  error  in  the  said  invoice,  or  in  th«  account  now  produced 
of  the  said  goods,  wares,  and  merchandise,  or  receive  any  other  in- 
voice of  the  same,  I  will  immediately  make  the  same  known  to  the 
collector  of  this  district. 

Sec.  6.  That  any  person  who  shall  knowingly  make  any  false  state- 
ment in  the  declarations  provided  for  in  the  preceding  section,  or 
shall  aid  or  procure  the  making  of  any  such  false  statement  as  to 
any  matter  material  thereto,  shall,  oft  conviction  thereof,  be  pun- 
ished by  a  fine  not  exceeding  five  thousand  dollars,  or  by  imprison- 
ment at  hard  labor  not  more  than  two  years,  or  both,  in  the  discre- 
tion of  the  court :  Provided,  That  nothing  in  this  section  shall  be 
construed  to  relieve  imported  merchandise  from  forfeiture  by  reason 
of  such  false  statement  or  for  any  cause  elsewhere  provided  by  law. 

Sec.  7.  That  the  owner,  consignee,  or  agent  of  any  imported  mer- 
chandise which  has  been  actually  purchased,  may,  at  the  time  when 
he  shall  make  and  verify  his  written  entry  of  such  merchandise,  but 
not  afterwards,  make  such  addition  in  the  entry  to  the  cost  or  value 
given  in  the  invoice,  or  pro  forma  invoice,  or  statement  in  form  of 
an  invoice,  which  he  shall  produce  with  his  entry,  as  in  his  opinion 
may  raise  the  same  to  the  actual  market  value  or  wholesale  price 
of  such  merchandise  at  the  time  of  exportation  to  the  United  States, 
in  the  principal  markets  of  the  country  from  which  the  same  has 
been  imported  ;  but  no  such  addition  shall  be  made  upon  entry  to 
the  invoice  value  of  any  imported  merchandise  obtained  otherwise 
than  by  actual  purchase  ;  and  the  collector  within  whose  district  any 
merchandise  may  be  imported  or  entered,  whether  the  same  has  been 
actually  purchased  or  procured  otherwise  than  by  purchase,  shall 
cause  the  actual  market  value  or  wholesale  price  of  such  merchan- 
dise to  be  appraised ;  and  if  the  appraised  value  of  any  article  of 
imported  merchandise  shall  exceed  by  more  than  ten  per  centum  the 
value  declared  in  the  entry,  there  shall  be  levied,  collected,  and  paid, 
in  addition  to  the  duties  imposed  by  law  on  such  merchandise,  a 
further  sum  equal  to  two  per  centum  of  the  total  appraised  value 
for  each  one  per  centum  that  such  appraised  value  exceeds  the  value 
declared  in  the  entry  ;  and  the  additional  duties  shall  only  apply  to 
the  particular  article  or  articles  in  each  invoice  which  are  under- 
valued ;  and  if  such  appraised  value  shall  exceed  the  value  declared 
in  the  entry  more  than  forty  per  centum,  such  entry  may  be  held  to 
be  presumptively  fraudulent,  and  the  collector  of  customs  may  seize 
such  merchandise  and  proceed  as  in  cases  of  forfeiture  for  violations 
of  the  customs  laws  ;  and  in  any  legal  proceedings  which  may  result 
from  such  seizure  the  fact  of  such  undervaluation  shall  be  presump- 
tive evidence  of  fraud,  and  the  burden  of  proof  shall  be  on  the  claim- 
ant to  rebut  the  same,  and  forfeiture  shall  be  adjudged  unless  he 
shall  rebut  said  presumption  of  fraudulent  intent  by  sufficient  evi- 
dence :  Provided,  That  the  forfeitures  provided  for  in  this  section 
shall  apply  to  the  whole  of  the  merchandise  or  the  value  thereof  in 
the  case  or  package  ^containing  the  particular  article  or  articles  in 
each  invoice  which  are  undervalued  :  And  provided  further,  That 
all  additional  duties,  penalties,  or  forfeitures,  applicable  to  merchan- 
dise entered  by  a  duly  certified  invoice  shall  be  alike  applicable  to 
goods  entered  by  a  pro  forma  invoice  or  statement  in  form  of  an  in- 
voice. The  duty  shall  not,  however,  be  assessed  upon  an  amount 
less  than  the  invoice  or  entered  value. 

Sec.  8.  That  when  merchandise  entered  for  customs  duty  has  been 


124 

consigned  for  sale  by  or  on  account  of  the  mannfacturer  thereof,  to 
a  persoa,  agent,  partner,  or  consignee  in  the  United  States,  such  per- 
son, agent,  partner,  or  consignee  shall,  at  the  time  of  the  entry  of 
such  merchandise,  present  to  the  collector  of  customs  at  the  port 
where  such  entry  is  made,  as  a  part  of  such  entry,  and  in  addition  to 
the  certified  invoice  or  statement  in  the  form  of  an  invoice  required 
by  law,  a  statement  signed  by  such  manufacturer,  declaring  the  cost 
of  production  of  such  mer^andise,  such  cost  to  include  all  the  ele- 
ments of  cost  as  stated  in  section  eleven  of  this  act.  When  mer- 
chandise entered  for  customs  duty  has  been  consigned  for  sale  by  or 
on  account  of  a  person  otlier  than  the  manufacturer  of  such  mer- 
chandise, to  a  person,  agent,  partner,  or  consignee  in  the  United 
States,  such  person,  agent,  partner,  or  consignee  shall  at  the  time  of 
the  entry  of  such  merchandise  present  to  the  collector  of  customs 
at  the  port  where  such  entry  is  made,  as  a  j)art  of  such  entry,  a  state- 
ment signed  by  the  consignor  thereof,  declaring  that  the  merchan- 
dise was  actually  purchased  by  him  or  for  his  account,  and  showing 
the  time  when,  the  place  where,  and  from  whom  he  purchased  the 
merchandise,  and  in  detail  the  price  he  paid  for  the  same:  Provided, 
That  the  statements  required  by  this  section  shall  be  made  in  tripli- 
cate, and  shall  bear  the  attestation  of  the  consular  officer  of  the  United 
"States  resident  within  the  consular  district  wherein  the  merchandise 
was  manufactured,  if  consigned  by  the  manufacturer  or  for  his  ac- 
count, or  from  whence  it  was  imported  when  consigned  by  a  person 
other  than  the  manufacturer,  one  copy  thereof  to  be  delivered  to  the 
person  making  the  statement,  one  copy  to  be  transmitted  with  the 
triplicate  invoice  of  the  merchandise  to  the  coliector  of  the  port  in 
the  United  States  to  which  the  merchandise  is  consigned,  and  the 
remaining  copy  to  be  filed  in  the  consulate. 

Sec.  9.  That  if  any  owner,  importer,  consignee,  agent,  or  other  per- 
son shall  make  or  attempt  to  make  any  entry  of  imported  merchan- 
dise by  means  of  any  fradulent  or  false  invoice,  affidavit,  letter, 
paper,  or  by  means  of  any  false  statement,  written  or  verbal,  or  by 
means  of  any  false  or  fradulent  practice  or  appliance  whatsoever, 
or  shall  be  guilty  of  any  willful  act  or  omission  by  means  whereof 
the  United  States  shall  be  deprived  of  the  lawful  duties,  or  any  por- 
tion thereof,  accruing  upon  the  merchandise,  or  any  portion  there- 
of, embraced  or  referred  to  in  such  invoice,  affidavit,  letter,  paper, 
or  statement,  or  affected  by  such  act  or  omission,  such  merchandise, 
or  the  value  thereof,  to  be  recovered  from  the  person  making  the 
entry,  shall  be  forfeited,  which  forfeiture  shall  only  apply  to  the 
whole  of  the  merchandise  or  the  value  thereof  in  the  case  or  package 
containing  the  particular  article  or  articles  of  merchandise  to  which 
such  fraud  or  false  paper  or  statement  relates ;  and  such  person 
shall,  upon  conviction,  be  fined  for  each  offense  a  sum  not  exceed- 
ing five  thousand  dollars,  or  be  imprisoned  for  a  time  not  exceeding 
two  years,  or  both,  in  the  discretion  of  the  court. 

Sec.  10.  That  it  shall  be  the  duty  of  the  appraisers  of  the  United 
States,  and  every  of  them,  and  every  person  who  shall  act  as  such 
appraiser,  or  of  the  collector,  as  the  case  may  be,  by  all  reasonable 
ways  and  means  in  his  or  their  power  to  ascertain,  estimate,  and  ap- 
praise (any  invoice  or  affidavit  thereto  or  statement  of  cost,  or  of 
cost  of  production  to  the  contrary  notwithstanding)  the  actual 
market  value  and  wholesale  price  of  the  merchandise  at  the  time  of 
exportation  to  the  United  States,  in  the  principal  markets  of  the 
country  whence  the  same  has  been  imported,  and  the  number  of 


125 

yards,  parcels,  or  quantities,  and  actual  market  vulue  or  wliolesale 
price  of  every  of  them,  as  the  case  may  require. 

Sec.  11,  That  when  the  actual  market  value,  as  herein  defined,  of 
any  article  of  imported  merchandise  wholly  or  partially  manufact- 
ured and  subject  to  ad  valorem  duty,  or  to  duty  based  in  whole  or  in 
part  on  value,  can  not  be  ascertained  to  the  satisfaction  of  the 
appraising  ojQicer,  the  appraiser  or  appraisers  shall  use  all  available 
means  to  ascertain  the  cost  of  production  of  such  merchandise  at  the 
time  of  exportation  to  the  United  States,  and  at  the  place  of  manu- 
facture; such  cost  of  production  to  include  cost  of  materials  and  of 
fabrication,  all  general  expenses  covering  each  and  every  outlay  of 
whatsoever  nature  incident  to  such  production,  together  with  the 
expense  of  preparing  and  putting  up  such  merchandise  ready  for 
shipment,  and  an  addition  of  eight  per  cent,  upon  the  total  cost  as 
thus  ascertained;  and  in  no  such  case  shall  such  merchandise  be  ap- 
praised upon  original  appraisal  or  re-appraisement  at  less  than  the 
total  cost  of  production  as  thus  ascertained. 

Sec.  12.  That  there  shall  be  appointed  by  the  President,  by  and 
with  the  advice  and  consent  of  the  Senate,  nine  general  appraisers 
of  merchandise,  each  of  whom  shall  receive  a  salary  of  seven  thou- 
sand dollars  a  year.  Not  more  than  five  of  such  general  appraisers 
shall  be  appointed  from  the  same  political  party.  They  shall  not  be 
engaged  in  any  other  business,  avocation,  or  employment,  and  may 
be  removed  from  office  at  any  time  by  the  President  for  inefficiency, 
neglect  of  duty,  or  malfeasance  in  office.  They  shall  be  employed 
at  such  ports  and  within  such  territorial  limits,  as  the  Secretary  of 
the  Treasury  may  from  time  to  time  prescribe,  and  are  hereby 
authorized  to  exercise  the  powers,  and  duties  devolved  upon  them 
by  this  act  and  to  exercise,  under  the  general  direction  of  the  Sec- 
retary of  the  Treasury,  such  other  supervision  over  appraisements  , 
and  classifications,  for  duty,  of  imported  merchandise  as  may  be 
needful  to  secure  lawful  and  uniform  appraisements  and  classifica- 
tions at  the  several  ports.  Three  of  the  general  appraisers  shall  be 
on  duty  as  a  board  of  general  appraisers  daily  (except  Sunday  and 
legal  holidays)  at  the  port  of  New  York,  during  the  business  hours 
prescribed  by  the  Secretary  of  the  Treasury,  at  which  port  a  place 
tor  samples  shall  be  provided,  under  such  rules  and  regulations  as 
the  Secretary  of  the  Treasury  may  from  time  to  time  prescribe, 
which  shall  include  rules  as  to  the  classes  of  articles  to  be  aeposited, 
the  time  of  their  retention,  and  as  to  their  disposition,  which  place 
of  samples  shall  be  under  the  immediate  control  and^direction  of  the 
board  of  general  appraisers  on  duty  at  said  port. 

Sec.  13.'  That  the  appraiser  shall  revise  and  correct  the  reports  of 
the  assistant  appraisers  as  he  may  judge  proper,  and  the  appraiser, 
or,  at  ports  where  there  is  no  appraiser,  the  person  acting  as  such, 
shall  report  to  the  collector  his  decision  as  to  the  value  of  the  mer- 
chandise appraised.  At  ports  where  there  is  no  appraiser,  the  cer- 
tificate of  the  customs  officer  to  whom  is  committed  the  estimating 
and  collection  of  duties,  of  the  dutiable  value  of  any  merchandise 
required  to  be  appraised,  shall  be  deemed  and  taken  to  be  the  ap- 
praisement of  such  merchandise.  If  the  collector  shall  deem  the 
appraisement  of  any  imported  merchandise  too  low  he  may  order  a 
reappraisement,  which  shall  be  made  by  one  of  the  general  apprais- 
ers, or,  if  the  importer,  owner,  agent,  or  consignee  of  such  merchan- 
dise shall  be  dissatisfied  with  the  appraisement  thereof,  and  shall 
have  complied  with  the  requirements  of  law  with  respect  to  the 


126 

entry  and  appraisement  of  merchandise,  he  may,  within  two  days 
thereafter  give  notice  to  the  collectoi,  in  writing,  of  such  dissatisfac- 
tion, on  the  receipt  of  which  the  collector  shall  at  once  direct  a  re- 
appraisement  of  such  merchandise  by  one  of  the  general  appraisers. 
The  decision  of  the  appraiser  or  the  person  acting  as  such  (in  cases 
where  no  objection  is  made  thereto,  either  by  the  collector  or  by  the 
importer,  owner,  consignee,  or  agent),  or  of  the  general  appraiser  in 
cases  of  re-appraisement,  shall  be  final  and  conclusive  as  to  the 
dutiable  value  of  such  merchandise  against  all  parties  interested 
therein,  unless  the  importer,  owner,  consignee,  or  agent  of  the  mer- 
chandise shall  be  dissatisfied  with  such  decision,  and  shall,  within 
two  days  thereafter  give  notice  to  the  collector  in  writing  of  such 
dissatisfaction,  or  unless  the  collector  shall  deem  the  appraisement 
of  the  merchandise  too  low,  in  either  case  the  collector  shall  trans- 
mit the  invoice  and  all  the  papers  appertaining  thereto  to  the  board 
of  three  general  appraisers,  which  shall  be  on  duty  at  the  port  of 
New  York,  or  to  a  board  of  three  general  appraisers  who  may  be 
designated  by  the  Secretary  of  the  Treasury  for  such  duty  at  that 
port  or  at  any  other  port,  which  board  shall  examine  and  decide  the 
case  thus  submitted,  and  their  decision,  or  that  of  a  majority  of 
them,  shall  be  final  and  conclusive  as  to  the  dutiable  value  of  such 
merchandise  against  all  parties  interested  therein,  and  the  collector 
or  the  person  acting  as  such  shall  ascertain,  fix,  and  liquidate  the 
rate  and  amount  of  duties  to  be  paid  on  such  merchandise,  and  the 
dutiable  costs  and  charges  thereon,  according  to  law. 

Sec.  14.  That  the  decision  of  the  collector  as  to  the  rate  and 
amount  of  duties  chargeable  upon  imported  merchandise,  including 
all  dutiable  costs  and  charges,  and  as  to  all  fees  and  exactions  of 
whatever  character  (except  duties  on  tonnage),  shall  be  final  and 
conclusive  against  all  persons  interested  therein,  unless  the  owner, 
importer,  consignee,  or  agent  of  such  merchandise,  or  the  person 
paying  such  fees,  charges,  and  exactions  other  than  duties,  shall, 
within  ten  days  after  "  but  not  before  "  such  ascertainment  and  liqui- 
dation of  duties,  as  well  in  cases  of  merchandise  entered  in  bond 
as  for  consumption,  or  within  ten  days  after  the  payment  of  such 
fees,  charges,  and  exactions,  if  dissatisfied  with  such  decision  give 
notice  in  writing  to  the  collector,  setting  forth  therein  distinctly  and 
specifically,  and  in  respect  to  each  entry  or  payment,  the  reasons 
for  his  objections  thereto,  and  if  the  merchandise  is  entered  for  con- 
sumption shall  pay  the  full  amount  of  the  duties  and  charges  ascer- 
tained to  be  due  thereon.  Upon  such  notice  and  payment  the  col- 
lector shall  transmit  the  invoice  and  all  the  papers  and  exhibits 
connected  therewith  to  the  board  of  three  general  appraisers,  which 
shall  be  on  duty  at  the  port  of  New  York,  or  to  a  board  of  three 
general  appraisers  who  may  be  designated  by  the  Secretary  of  the 
Treasury  for  such  duty  at  that  port  or  at  any  other  port,  which 
board  shall  examine  and  decide  the  case  thus  submitted,  and  their 
decision,  or  that  of  a  majority  of  them,  shall  be  final  and  conclu- 
sive upon  all  persons  interested  therein,  and  the  record  shall  be  trans- 
mitted to  the  proper  collector  or  person  acting  as  such  who  shall 
liquidate  the  entry  accordingly,  except  in  cases  where  an  application 
shall  be  filed  in  the  circuit  court  within  the  time  and  in  the  manner 
provided  for  in  section  fifteen  of  this  act. 

Sec.  15.  That  if  the  owner,  importer,  consignee,  or  agent  of  any 
imported  merchandise,  or  the  collector,  or  the  Secretary  of  the  Treas- 
ury, shall  be  dissatisfied  with  the  decision  of  the  board  o£  general 


127 

appraisers,  as  provided  for  in  section  fourteen  of  this  act,  as  to  the 
construction  ot  the  law  and  the  facts  respecting  the  classification  of 
such  merchaixdise  and  the  rate  of  duty  imposed  thereon  under  such 
classification,  they  or  either  of  them,  may,  within  thirty  days  next 
after  such  decision,  and  not  afterwards,  apply  to  the  circuit  court  of 
the  United  States  within  the  district  in  which  the  matter  arises,  for  a 
review  of  the  questions  of  law  and  fact  involved  in  such  decision.  Such 
application  shall  be  made  by  filing  in  the  office  of  the  clerk  of  said  cir- 
cuit court  a  concise  statement  of  the  errors  of  law  and  fact  complained 
of,  and  a  copy  of  such  statement  shall  be  served  on  the  collector,  or  on 
the  importer,  owner,  consignee,  or  agent,  as  the  case  may  be.  There- 
upon the  court  shall  order  the  board  of  appraisers  to  return  to  said  cir- 
cuit court  the  record  and  the  evidence  taken  by  them,  together  with  a 
certified  statement  of  the  facts  involved  in  the  case,  and  their  decis- 
ions thereon;  and  all  the  evidence  taken  by  and  before  said  apprais- 
ers shall  be  competent  evidence  before  said  circuit  court;  and  within 
twenty  days  after  the  aforesaid  return  is  made  the  court  may,  upon 
the  application  of  the  Secretary  of  the  Treasury,  the  collector  of  the 

Eort,  or  the  importer,  owner,  consignee,  or  agent,  as  the  case  may 
e,  refer  it  to  one  of  said  general  appraisers,  as  an  officer  of  the 
court,  to  take  and  return  to  the  court  such  further  evidence  as  may 
be  offered  by  the  Secretary  of  the  Treasury,  collector,  importer, 
owner,  consignee,  or  agent,  within  sixty  days  thereafter,  in  such 
order  and  under  such  rules  as  the  court  may  prescribe;  and  such 
further  evidence  with  the  aforesaid  returns  shall  constitute  the  record 
upon  which  said  circuit  court  shall  give  priority  to  and  proceed  to 
hear  and  determine  the  questions  of  law  and  fact  involved  in  such 
decision,  respecting  the  classification  of  such  merchandise  and  the 
rate  of  duty  imposed  thereon  under  such  classification,  and  the  de- 
cision of  such  court  shall  be  final,  and  the  proper  collector,  or  per- 
son acting  as  such,  shall  liquidate  the  entry  accordingly,  unless  such 
court  shall  be  of  opinion  that  the  question  involved  is  of  such  im- 
portance as  to  require  a  review  of  such  decision  by  the  Supreme 
Court  of  the  United  States,  in  which  case  said  circuit  court,  or  the 
judge  making  the  decision  may,  within  thirty  days  thereafter,  allow 
an  appeal  to  said  Supreme  Court;  but  an  appeal  shall  be  allowed  on 
the  part  of  the  United  States  whenever  the  Attorney-General  shall 
apply  for  it  within  thirty  days  after  the  rendition  of  such  decision. 
On  such  original  application,  and  on  any  such  appeal,  security  for 
damages  and  costs  shall  be  given  as  in  the  case  of  other  appeals  in 
cases  in  which  the  United  States  is  a  party.  Said  Supreme  Court 
shall  have  jurisdiction  and  power  to  review  such  decision,  and  shall 
give  priority  to  such  cases,  and  may  affirm,  modify,  or  reverse  such 
decision  of  such  circuit  court,  and  remand  the  case  with  such  orders 
as  may  seem  to  it  proper  in  the  premises,  which  shall  be  executed 
accordingly.  All  final  judgments,  when  in  favor  of  the  importer, 
shall  be  satisfied  and  paid  by  the  Secretary  of  the  Treasury  from  the 
permanent  indefinite  appropriation  provided  for  in  section  twenty- 
three  of  this  act.  For  the  purposes  of  this  section  the  circuit  courts 
of  the  United  States  shall  be  deemed  always  open,  and  said  circuit 
courts,  respectively,  may  establish,  and  from  time  to  time  alter,  rules 
and  regulations  not  inconsistent  herewith  for  the  procedure  in  such 
cases  as  they  shall  deem  proper. 

Sec.  16.  That  the  general  appraisers,  or  any  of  them,  are  hereby 
authorized  to  administer  oaths,  and  said  general  appraisers,  the 
boards  of  general  appraisers,  the  loi*al  appraisers  or  the  collectors, 


128 

as  the  case  may  be,  may  cite  to  appear  before  them,  and  examine 
upon  oath  any  owner,  importer,  agent,  consignee,  or  other  person 
touching  any  matter  or  thing  which  they,  or  either  of  them,  may 
deem  material  respecting  any  imported  merchandise,  in  ascertaining 
the  dutiable  value  or  classification  thereof  ;  and  they,  or  either  of 
them,  may  require  the  production  of  any  letters,  accounts,  or  in- 
voices relating  to  said  merchandise,  and  may  require  such  testimony 
to  be  reduced  to  writing,  and  when  so  taken  it  shall  be  filed  in  the 
oflSce  of  the  collector,  and  preserved  for  use  or  reference  until  the 
final  decision  of  the  collector  or  said  board  of  appraisers  shall  be 
made  respecting  the  valuation  or  classification  of  said  merchandise, 
as  the  case  may  be. 

Sec.  17.  That  if  any  person  so  cited  to  appear  shall  neglect  or  refuse 
to  attend,  or  shall  decline  to  answer,  or  shall  refuse  to  answer  in 
writing  any  interrogatories,  and  subscribe  his  name  to  his  deposition, 
or  to  produce  such  papers,  when  so  required  by  a  general  appraiser, 
or  a  board  of  general  appraisers,  or  a  local  appraiser  or  a  collector, 
he  shall  be  liable  to  a  penalty  of  one  hundred  dollars  ;  and  if  such 
person  be  the  owner,  importer,  or  consignee,  the  appraisement  which 
the  general  appraiser,  or  board  of  general  appraisers,  or  local  ap- 
praiser, or  collector,  where  there  is  no  appraiser,  may  make  of  the 
merchandise,  shall  be  final  and  conclusive ;  and  any  person  who 
shall  willfully  and  corruptly  swear  falsely  on  an  examination  before 
any  general  appraiser,  or  board  of  general  appraisers^  or  local  ap- 
praiser, or  collector,  shall  be  deemed  guilty  of  perjury  ;  and  if  he 
is  the  owner,  importer,  or  consignee,  the  merchandise  shall  be  for- 
feited. 

Sec.  18.  That  all  decisions  of  the  general  appraisers  and  of  the 
boards  of  general  appraisers,  respecting  values  and  rates  of  duty, 
shall  be  preserved  and  filed,  and  shall  be  open  to  inspection  under 
proper  regulations  to  be  prescribed  by  the  Secretary  of  the  Treas- 
ury. All  decisions  of  the  general  appraisers  shall  be  reported  forth- 
with to  the  Secretary  of  the  Treasury  and  to  the  board  of  general 
appraisers  on  duty  at  the  port  of  New  York,  and  the  report  to  the 
board  shall  be  accompanied,  whenever  practicable,  by  samples  of 
the  merchandise  in  question,  and  it  shall  be  the  duty  of  the  said 
board,  under  the  direction  of  the  Secretary  of  the  Treasury,  to 
cause  an  abstract  to  be  made  and  published  of  such  decisions  of  the 
appraisers  as  they  may  deem  important,  and  of  the  decisions  of  each 
or  the  general  appraisers  and  boards  of  general  appraisers,  which 
abstract  shall  contain  a  general  description  of  the  merchandise  in 
question,  and  of  the  value  and  rate  of  duty  fixed  in  each  case, 
with  reference,  whenever  practicable,  by  number  or  other  designa- 
tion, to  samples  deposited  in  the  place  of  samples  at  New  York,  and 
such  abstract  shall  be  issued  from  time  to  time,  at  least  once  in  each 
week,  for  the  information  of  customs  officers  and  the  public. 

Sec.  19.  That  whenever  imported  merchandise  is  subject  to  an  ad 
valorem  rate  of  duty,  or  to  a  duty  based  upon  or  regulated  in  any 
manner  by  the  value  thereof,  the  duty  shall  be  assessed  upon  the  act- 
ual market  value  or  wholesale  price  of  such  merchandise  as  bought  and 
sold  in  usual  wholesale  quantities,  at  the  time  of  exportation  to  the 
United  States,  in  the  principal  markets  of  the  country  from  whence 
imported,  and  in  the  condition  in  which  such  merchandise  is  there 
bought  and  sold  for  exportation  to  the  United  States,  or  consigned 
to  the  United  States  for  sale,  including  the  value  of  all  cartons, 
cases,  crates,  boxes,  sacks,  and  coverings  of  any  kind,  and  all  other 


12D 

costs,  chaiges,  and  expenses  incident  to  placing  the  merchandise  in 
condition,  packed  ready  for  shipment  to  the  United  States,  and  if 
there  be  used  for  covering  or  holding  imported  merchandise,  whether 
dutiable  or  free,  any  unusual  article  or  form  designed  for  use  other- 
wise than  in  the  bona  fide  transportation  of  such  merchandise  to  the 
United  States,  additional  duty  shall  be  levied  and  collected  upon 
such  material  or  article  at  the  rate  to  which  the  same  would  be  sub- 
ject if  separately  imported.  That  the  words  "value"  or  "  actual 
market  value"  whenever  used  in  this  act  or  in  any  law  relating  to 
the  appraisement  of  imported  mercliandise  shall  be  construed  to 
mean  the  actual  market  value  or  wholesale  price  as  defined  in  this 
section. 

Sec.  20.  Any  merchandise  deposited  in  any  public  or  private 
bonded-warehouse  may  be  withdrawn  for  consumption  within  three 
years  from  the  date  of  original  importation,  on  payment  of  the 
duties  and  charges  to  which  it  may  be  subject  by  law  at  the  time  of 
such  withdrawal :  Provided,  That  nothing  herein  shall  affect  or 
impair  existing  provisions  of  law  in  regard  to  the  disposal  of  perish- 
able or  explosive  articles. 

Sec.  21.  That  in  all  suits  or  informations  brought,  where  any 
sei/.ure  has  been  made  pursuant  to  any  act  providing  for  or  regulat- 
ing the  collection  of  duties  on  imports  or  tonnage,  if  the  property 
is  claimed  by  any  person,  the  burden  of  proof  shall  lie  upon  such 
claimant :  Provided,  That  probable  cause  is  shown  for  such  prose- 
cution, to  be  judged  of  by  the  court. 

Sec.  23.  That  all  fees  exacted  and  oaths  administered  by  officers 
of  the  customs,  except  as  provided  in  this  act,  under  or  by  virtue  of 
existing  laws  of  the  United  States,  upon  the  entry  of  imported 
goods  and  the  passing  thereof  through  the  customs,  and  also  upon 
all  entries  of  domestic  goods,  wares,  and  merchandise  for  exporta- 
tion, be,  and  the  same  are  hereby,  abolished  ;  and  in  case  of  entry 
of  merchandise  for  exj^ortation,  a  declaration,  in  lieu  of  an  oath, 
shall  be  filed,  in  such  form  and  under  such  regulations  as  may  be 
prescribed  by  the  Secretary  of  the  Treasury ;  and  the  penalties  pro- 
vided in  the  sixth  section  of  this  act  for  false  statements  in  such 
declaration  shall  be  applicable  to  declarations  made  under  this  sec- 
tion :  Provided,  That  where  such  fees,  under  existing  laws,  consti- 
■  tute,  in  whole  or  in  part,  the  compensation  of  any  officer,  such  offi- 
cer shall  receive,  from  and  after" the  passage  of  this  act,  a  fixed  sum 
for  each  year  equal  to  the  amount  which  he  would  have  been  en- 
titled to  receive  as  fees  for  such  services  during  said  year. 

Sec.  23.  That  no  allowance  for  damage  to  goods,  wares,  and  mer- 
chandise imported  into  the  United  States  shall  hereafter  be  made  in 
the  estimation  and  liquidation  of  duties  thereon  ;  but  the  importer 
thereof  may,  within  ten  days  after  entry,  abandon  to  the  United 
States  all  or  any  portion  t)f  goods,  wares,  and  merchandise  included 
in  any  invoice,  and  be  relieved  from  the  payment  of  the  duties  on 
the  portion  so  abandoned  :  Provided,  That  the  portion  so  aban- 
doned shall  amount  to  ten  per  centum  or  over  of  the  total  value  or 
quantity  of  the  invoice ;  and  the  property  so  abandoned  shall  be 
sold  by  public  auction  or  otherwise  disposed  of  for  the  account  and 
credit  of  the  United  States  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe. 

Sec.  24.  That  whenever  it  shall  be  shown  to  the  satisfaction  of 
the  Secretary  of  the  Treasury  ihat,  in  any  case  of  unascertained  or 
estimated  duties,  or  payments  made  upon  appeal,  more  money  has 
3(3!)5 9 


130 

been  paid  to  or  deposited  with,  a  collector  of  customs  than,  as  has 
been  ascertained  by  final  liquidation  thereof,  the  law  required  to  be 
paid  or  deposited,  the  Secretary  of  the  Treasury  shall  direct  the 
Treasurer  to  refund  and  pay  the  same  out  of  any  money  in  the  Treas- 
ury not  otherwise  appropriated.  The  necessary  moneys  tlierefor  are 
hereby  appropriated,  and  this  appropriation  shall  be  deemed  a  per- 
manent indefinite  appropriation ;  and  the  Secretary  of  the  Treasury 
is  hereby  authorized  to  correct  manifest  clerical  errors  in  any  en- 
try or  liquidation,  for  or  against  the  United  States,  at  any  time 
within  one  year  of  the  date  of  such  entry,  but  not  afterwards : 
Provided,  That  the  Secretary  of  the  Treasury  shall  in  his  annual 
report  to  Congress,  give  a  detailed  statement  of  the  various  sums 
of  money  refunded  under  the  provisions  of  this  act  or  of  any  other 
act  of  Congress  relating  to  the  revenue,  together  with  copies  of  the 
rulings  under  which  repayments  were  made. 

Sec.  25.  That  from  and  after  the  taking  effect  of  this  act  no  col- 
lector or  other  officer  of  the  customs  shall  be  in  any  way  liable  to 
any  owner,  importer,  consignee,  or  agent  of  any  merchandise,  or 
any  other  person,  for  or  on  account  of  any  rulings  or  decisions  as 
to  the  classification  of  said  merchandise  or  the  duties  charged 
thereon,  or  the  collection  of  any  dues,  charges,  or  duties  on  or  on 
account  of  said  merchandise,  or  any  other  matter  or  thing  as  to 
which  said  owner,  importer,  consignee,  or  agent  of  such  merchan- 
dise might,  under  this  act,  be  entitled  to  appeal  from  the  decision  of 
said  collector  or  other  officer,  or  from  any  board  of  appraisers  pro- 
vided for  in  this  act. 

Sec.  26.  That  any  person  who  shall  give,  or  offer  to  give  or  promise 
to  give  any  money  or  thing  of  value,  directly  or  indirectly,  to  any 
officer  or  employee  of  the  United  States  in  consideration  of  or  for 
any  act  or  omission  contrary  to  law  in  connection  with  or  pertaining 
to  the  importation,  appraisement,  entry,  examination,  or  inspection 
of  goods,  wares,  or  merchandise  including  herein  any  baggage,  or 
of  the  liquidation  of  the  entry  thereof,  or  shall  by  threats  or  de- 
mands, or  promises  of  any  character  attempt  to  improperly  influ- 
ence or  control  any  such  officer  or  employee  of  the  United  States  as 
to  the  performance  of  his  official  duties  shall,  on  conviction  thereof, 
be  fined  not  exceeding  two  thousand  dollars,  or  be  imprisoned  at 
hard  labor  not  more  than  one  year,  or  both,  in  the  discretion  of  the 
court;  and  evidence  of  such  giving,  or  offering,  or  promising  to 
give,  satisfactory  to  the  court  in  which  such  trial  is  had,  shall  be 
regarded  as  prima  facie  evidence  that  such  giving  or  offering  or 
promising  was  contrary  to  law,  and  shall  put  upon  the  accused  the 
burden  of  proving  that  such  act  was  innocent,  and  not  done  with  an 
unlawful  intention. 

Sec.  27.  That  any  officer  or  employee  of  the  United  States  who 
shall,  excepting  for  lawful  duties  or  fees,  solicit,  demand,  exact_  or 
receive  from  any  person,  directly  or  indirectly,  any  money  or  thing 
of  value,  in  connection  with  or  pertaining  to  the  importation,  appraise- 
ment, entry,  examination,  or  inspection  of  goods,  wares,  or  merchan- 
dise, including  herein  any  baggage,  or  liquidation  of  the  entry 
thereof,  on  conviction  thereof,  shall  be  fined  not  exceeding  five 
thousand  dollars,  or  be  imprisoned  at  hard  labor  not  more  than  two 
years,  or  both,  in  the  discretion  of  the  court.  And  evidence  of  such 
soliciting,  demanding,  exacting,  or  receiving,  satisfactory  to  the  court 
in  which  such  trial  is  had,  shall  be  regarded  as  prima  facie  evidence 
that  such,  soliciting,  demanding,  exacting,  or  receiving  was  contrary 


131 

to  la-w,  and  shall  put  upon  the  accused  the  burden  of  proving  that 
such  act  was  innocent  and  not  witli  an  unlawful  intention. 

Sec.  28.  That  any  baggage  or  personal  effects  arriving  in  the 
United  States  in  transit  to  any  foreign  country  may  be  delivered  by 
the  parties  having  it  in  charge  to  the  collector  of  the  proper  district, 
to  be  by  him  retained,  without  the  payment  or  exaction  of  any  im- 
port duty,  or  to  be  forwarded  by  such  collector  to  the  collector  of 
the  port  of  departure  and  to  be  delivered  to  such  parties  on  their 
departure  for  their  foreign  destination,  under  such  rules  and  regu- 
lations as  the  Secretary  of  the  Treasury  may  prescribe. 

Sec.  29.  That  sections  twenty-six  hundred  and  eight,  twenty-eight 
hundred  and  thirty-eight,  twenty-eight  hundred  and  thirty-nine, 
twenty-eight  hundred  and  forty-one,  twenty-eight  hundred  and 
forty-three,  twenty-eight  hundred  and  forty-five,  twenty -eight  hun- 
dred and  fifty-three,  twenty-eight  hundred  and  fifty-four,  twenty- 
eight  hundred  and  fifty-six,  twenty -eight  hundred  and  fifty -eight, 
twenty-eight  hundred  and  sixty,  twenty-nine  hundred,  and  twenty- 
nine  hundred  and  two,  twenty-nine  hundred  and  five,  twenty-nine 
hundred  and  seven,  twenty-nine  hundred  and  eight,  twenty-nine 
hundred  and  nine,  twenty-nine  hundred  and  twenty-two,  twenty- 
nine  hundred  and  twenty-three,  twenty -nine  hundred  and  twenty- 
four,  twenty-nine  hundred  and  twenty-seven,  twenty-nine  hundred 
and  twenty-nine,  twenty-nine  hundred  and  thirty,  twenty-nine  hun- 
dred and  thirty-one,  twenty-nine  hundred  and  thirty-two,  twenty- 
nine  hundred  and  forty -three,  twenty-nine  hundred  and  forty-five, 
twenty-nine  hundred  and  fifty-two,  three  thousand  and  eleven,  three 
thousand  and  twelve,  three  thousand  and  twelve  and  one  half,  three 
thousand  and  thirteen,  of  the  Revised  Statutes  of  the  United  States, 
be,  and  the  same  are  hereby,  repealed,  and  sections  nine,  ten,  eleven, 
twelve,  fourteen,  and  sixteen  of  an  act  entitled  "An  act  to  amend  the 
customs-revenue  laws  and  to  repeal  moieties,"  approved  June  twenty- 
second,  eighteen  hundred  and  seventy-four,  and  sections  seven,  eight, 
and  nine  of  the  act  entitled  "An  act  to  reduce  internal-revenue  taxa- 
tion, and  for  other  purposes,"  approved  March  third,  eighteen  hun- 
dred and  eighty-three,  and  all  other  acts  and  parts  of  acts  inconsistent 
with  the  provisions  of  this  act,  are  hereby  repealed,  but  the  repeal  of 
existing  laws  or  modifications  thereof  embraced  in  this  act  shall  not 
affect  any  act  done,  or  any  right  accruing  or  accrued,  or  any  suit  or 
proceeding  had  or  commenced  in  any  civil  cause  before  the  said  repeal 
or  modifications  ;  but  all  rights  and  liabilities  under  said  laws  shall 
continue  and  may  be  enforced  in  the  same  manner  as  if  said  repeal 
or  modifications  had  not  been  made.  Any  offenses  committed,  and 
all  penalties  or  forfeitures  or  liabilities  incurred  prior  to  the  passage 
of  this  act  under  any  statute  embraced  in  or  changed,  modified,  or 
repealed  by  this  act  may  be  prosecuted  and  punished  in  the  same 
manner  and  with  the  same  effect  as  if  this  act  had  not  been  passed. 
All  acts  of  limitation,  whether  applicable  to  civil  causes  and  pro- 
ceedings or  to  the  prosecution  of  offenses  or  for  the  recovery  of  pen- 
alties or  forfeitures  embraced  in  or  modified,  changed,  or  repealed 
by  this  act,  shall  not  be  affected  thereby ;  and  all  suits,  proceedings, 
or  prosecutions,  whether  civil  or  criminal,  for  causes  arising  or  acts 
done  or  committed  prior  to  the  passage  of  this  act,  may  be  com- 
menced and  prosecuted  within  the  same  time  and  with  the  same 
effect  as  if  this  act  had  not  been  passed.  And  provided  further,  That 
nothing  in  this  act  shall  be  construed  to  repeal  the  provisions  of  sec- 
tion thi-ee  thousand  and  fifty-eight  of    the  Revised    Statutes  as 


132 

amouded  by  the  act  approved  February  twenty-tbird,  eigliteen  hun- 
dred and  eighty-seven,  in  respect  to  the  abandonment  of  merchan- 
dise to  Tindetwriters  or  the  salvors  of  property,  and  the  ascertainment 
of  duties  thereon.  ,     ^     ,  -. 

Sec.  30.  That  this  act  shall  take  effect  on  the  first  day  of  August, 
eighteen  hundred  and  ninety,  except  so  much  of  section  twelve  aa 
provides  for  the  appointment  of  nine  general  appraisers^  which  shall 
take  effect  immediately. 

Appi'Qved^  Jufte  10, 1800. 


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